https://www.taxtmi.com/caselaws?id=269116 Salary and allowances paid under a dual employment arrangement were held not liable to service tax because the employee was found to be serving the Indian company in the course of employment, bringing the arrangement within the exclusion for services provided by an employee to an employer. The fact that social security benefits remained with the foreign company did not change that character, and the earlier pre-2012 service tax entries were held not to control the later statutory definition. The Reserve Bank circular relied upon was treated as irrelevant to taxability. en-us Fri, 06 Nov 2015 00:00:00 +0530 Thu, 03 Mar 2016 16:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269116 Salary and allowances paid under a dual employment arrangement were held not liable to service tax because the employee was found to be serving the Indian company in the course of employment, bringing the arrangement within the exclusion for services provided by an employee to an employer. The fact that social security benefits remained with the foreign company did not change that character, and the earlier pre-2012 service tax entries were held not to control the later statutory definition. The Reserve Bank circular relied upon was treated as irrelevant to taxability. Case-Laws Service Tax Fri, 06 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269116