https://www.taxtmi.com/caselaws?id=793259 Reimbursement of salary paid to a seconded employee was not includible in the taxable value and was not liable to service tax under reverse charge, but the remaining consideration for technical assistance was taxable for the normal period. Amounts towards management services and stated cost-sharing were also treated as consideration for services rendered by the associate company and were held liable to service tax. The extended period of limitation was not sustainable because suppression was not established, and penalties were set aside on the same basis. en-us Wed, 10 Jun 2026 00:00:00 +0530 Fri, 12 Jun 2026 08:44:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793259 Reimbursement of salary paid to a seconded employee was not includible in the taxable value and was not liable to service tax under reverse charge, but the remaining consideration for technical assistance was taxable for the normal period. Amounts towards management services and stated cost-sharing were also treated as consideration for services rendered by the associate company and were held liable to service tax. The extended period of limitation was not sustainable because suppression was not established, and penalties were set aside on the same basis. Case-Laws Service Tax Wed, 10 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793259