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2019 (12) TMI 1566 - MADRAS HIGH COURTMaintainability of petition - availability of alternative remedy of appeal - Classification of services - Demand of service tax on Notice pay - facilitation of termination of employment or not - HELD THAT:- Petition allowed by placing reliance in the case of GE T & D INDIA LIMITED (FORMERLY ALSTOM T & D INDIA LIMITED) VERSUS DEPUTY COMMISSIONER OF CENTRAL EXCISE [2020 (1) TMI 1096 - MADRAS HIGH COURT] where it was held that Though normally, a contract of employment qua an employer and employee has to be read as a whole, there are situations within a contract that constitute rendition of service such as breach of a stipulation of noncompete. Notice pay, in lieu of sudden termination however, does not give rise to the rendition of service either by the employer or the employee. Petition closed.
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