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TMI Blog2016 (1) TMI 25X X X X Extracts X X X X X X X X Extracts X X X X ..... ant : Mr Balbir Singh & Mr Tarun Jain, Advs For the Respondent : Shri Govind Krishna Dixit, AR RULING The applicant M/s. J.P. Morgan Services India Private Limited is an information technology company. It has come out with a question to this Authority under the Service Tax Act. The question posed is as under:- "The Advance Ruling is being sought with respect to the levy of service tax on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... company was to charge the said employees the same amount which the applicant would be paying to the car leasing company from whom they hire the car. 3. It is an admitted position that the service which is provided by the car leasing company to the applicant is being taxed under the regime of the service tax. There is no dispute over this. The question posed is as to whether the amount which the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervice by an employee to the employer in the course of or in relation to his employment." 6. There can be no dispute that here the applicant is an employer and the applicant is providing some service to its employees by giving an option to all such employees to avail of a car. In that sense, it is making available a car for the use of the employees during the term of their employment for which it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clause (b) of Section 65B (44). Firstly, it is in the course of the employment because the agreement between the applicant and employee clearly suggests that this will be during the course of his employment only. Second condition is also satisfied that it is only because the employee is in service and in that sense the service becomes in relation to his employment. Since, both these conditions ar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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