https://www.taxtmi.com/caselaws?id=466815 Salary paid to seconded expatriates was examined under the post-1.7.2012 service-tax regime, including the expanded definition of service and the employee exclusion. The analysis concludes that, where the secondment arrangement shows the personnel remain employees of the foreign entity, the Indian recipient is liable to service tax under reverse charge on the taxable service received. It further notes that earlier Tribunal decisions relied on by the taxpayer were treated by the Supreme Court as unreasoned and without precedential value, while the later Supreme Court ruling on seconded employees was considered determinative of the controversy and supportive of tax liability. en-us Fri, 17 Nov 2023 00:00:00 +0530 Fri, 20 Feb 2026 11:26:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466815 Salary paid to seconded expatriates was examined under the post-1.7.2012 service-tax regime, including the expanded definition of service and the employee exclusion. The analysis concludes that, where the secondment arrangement shows the personnel remain employees of the foreign entity, the Indian recipient is liable to service tax under reverse charge on the taxable service received. It further notes that earlier Tribunal decisions relied on by the taxpayer were treated by the Supreme Court as unreasoned and without precedential value, while the later Supreme Court ruling on seconded employees was considered determinative of the controversy and supportive of tax liability. Case-Laws Service Tax Fri, 17 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466815