Does all cases of employee secondment be a service?

Hon’ble SC ruling on secondment is somewhere being applied generally?

Pursuant to the Hon’ble SC ruling last year on the issue of whether service tax is payable on the employees seconded by the overseas group company to its Indian counterpart to which the Hon’ble SC answered in affirmative, it seems that both, the department and the taxpayers somewhere are applying the outcome of the ruling in general without examining the facts applicable to their case.

Source Vikash Agarwal

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