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2017 (10) TMI 1439 - AT - Service TaxLevy of service tax - payment made to the expatriate employees - employer – employee relationship or not - Held that:- The expatriates working under the appellant are their employees and there is an employer – employee relationship and thus, there is no supply of Manpower Service which is rendered to the appellant by the foreign/Holding Company. Further, no payment was made by the appellant to the Holding Company. As the issue involved in the present matter is covered by the order of the Hon’ble Allahabad High Court in CCE vs Computer Sciences Corporation India Pvt. Ltd. [2014 (11) TMI 125 - ALLAHABAD HIGH COURT], hence the service tax could not be levied on the impugned amount. Appeal allowed - decided in favor of appellant.
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