https://www.taxtmi.com/caselaws?id=787657 CESTAT analysed whether payments to a foreign employer for expatriate personnel constituted consideration for taxable services or reflected an employer-employee relationship. The Tribunal applied the statutory scope of management consultancy versus executive employment, examining contracts, absence of secondment, allocation of control and supervision, payroll mechanics and Indian tax treatment; it distinguished consultancy from services performed under direct employment. On these factual and legal grounds the Tribunal found the relationship to be employer-employee, held the Northern Operating System precedent inapplicable, and allowed the appeal, finding no service tax liability for the relevant periods. en-us Mon, 09 Mar 2026 00:00:00 +0530 Mon, 09 Mar 2026 18:27:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787657 CESTAT analysed whether payments to a foreign employer for expatriate personnel constituted consideration for taxable services or reflected an employer-employee relationship. The Tribunal applied the statutory scope of management consultancy versus executive employment, examining contracts, absence of secondment, allocation of control and supervision, payroll mechanics and Indian tax treatment; it distinguished consultancy from services performed under direct employment. On these factual and legal grounds the Tribunal found the relationship to be employer-employee, held the Northern Operating System precedent inapplicable, and allowed the appeal, finding no service tax liability for the relevant periods. Case-Laws Service Tax Mon, 09 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787657