Service Tax Levied on Employees Seconded by Foreign Companies Confirmed for Normal Limitation Period Under RCM.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Levy of service tax - Reverse Charge (RCM) - employees who were seconded to the assessee by the foreign group companies - It is held that the assessee was, for the relevant period, service recipient of the overseas group company concerned, which can be said to have provided manpower supply service, or a taxable service, for the two different periods in question (in relation to which show cause notices were issued) - However, demand is confirmed only for normal period of limitation - SC....