https://www.taxtmi.com/caselaws?id=348503 The Tribunal ruled in favor of the appellant, holding that salary reimbursements to foreign nationals/expats did not attract service tax liability. The appellant successfully demonstrated an employer-employee relationship through the Salary Reimbursement Agreement, supported by evidence of tax deductions and EPF contributions. The Tribunal rejected the Department's claims of non-payment of service tax, citing judicial precedents and agreements establishing the nature of the reimbursements as not falling under taxable services. Additionally, penalties under Sections 76, 77, and 78 of the Finance Act, 1994 were dropped, and the Tribunal set aside the impugned order, allowing the appeals filed by the appellant. en-us Fri, 21 Jul 2017 00:00:00 +0530 Thu, 16 Nov 2017 18:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348503 The Tribunal ruled in favor of the appellant, holding that salary reimbursements to foreign nationals/expats did not attract service tax liability. The appellant successfully demonstrated an employer-employee relationship through the Salary Reimbursement Agreement, supported by evidence of tax deductions and EPF contributions. The Tribunal rejected the Department's claims of non-payment of service tax, citing judicial precedents and agreements establishing the nature of the reimbursements as not falling under taxable services. Additionally, penalties under Sections 76, 77, and 78 of the Finance Act, 1994 were dropped, and the Tribunal set aside the impugned order, allowing the appeals filed by the appellant. Case-Laws Service Tax Fri, 21 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348503