2015 (12) TMI 420

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.... mining activity specialist. We need not go into their assertion about ability. 2. The NAC, India has employed one employee namely Steve R. Sloan. Now, in fact this employee is on the permanent roll of the NAC, US, however, his services were required by the Indian company for its activities. There is an agreement between the Indian company i.e. NAC, India and Shri Sloan, which agreement is on record and being relied upon by the applicant company. This is a tripartite agreement between NAC, US, NAC, India and Mr. Sloan. Under this agreement, the services of Mr. Sloan were to be utilized by NAC, India for a particular term. It is apparent from the agreement that so long as Mr. Sloan serves in India, all his salaries are to be paid by the Ind....

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....gs of the agreement, there is no question of any service tax provision being applicable to the salary paid by NAC, India to Mr. Sloan 4. In our opinion, the contention is absolutely correct. We will have to go by the definition of service and if the definition of service excludes the service offered by an employee to the employer then it has to be so held. For interpreting this clause then we can not go to the past entries available prior to 2012 and can not interpret this clause on the basis of that Entries that will be against the canons of interpretation. As if this is not sufficient, then we look at the agreement which is appended with the application. The agreement is very clear to suggest that so long as Mr. Sloan is serving in India....