2015 (12) TMI 420

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..... nefits are mutually exclusive, at least so far as, they are concerned with the salary. The only obligation on NAC, US is regarding the social securities which are not reimbursed by NAC, India to NAC, US - merely because the social security of Mr. Sloan while he is in India is being taken care of by the NAC, US. The service of Mr. Sloan with NAC, India can not be viewed otherwise in view of the clear language of Section 65 (44) (b). - there shall be no liability to pay service tax on the salary and the allowances payable by the applicant to the employee in terms of the dual employment agreement and such salary will not be eligible to levy the service tax as per the provisions of the Finance Act. - Decided in favour of assessee. - Advance Ru .....

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..... reement at least for the present that the social security interests taken care of by NAC, India are in any manner reimbursed by the NAC, India to NAC, US. The application and more particularly the statement of facts made by the applicant suggests that this arrangement is going on for quite some time and in the past these services were treated to be the manpower services and were taxed under the service tax regime as it then existed. In the past regime, there was a specific Entry No. Section 65(68) read with Section 65 (105)(k). However, after 2012 and after the advent of the Negative List, all those entries have gone into the oblivion and now there is a fresh definition of service under Section 65 (44). The applicant relies on the definitio .....

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..... NAC, US when he is offering services to NAC, India in that behalf, the benefits are mutually exclusive, at least so far as, they are concerned with the salary. The only obligation on NAC, US is regarding the social securities which are not reimbursed by NAC, India to NAC, US The learned counsel is prepared to go on record and we record his statement that there is no such reimbursement regarding the social security borne by NAC, US in respect of Mr Steve R. Sloan 5. Once this position is correct there can be no question of attracting the service tax for the salary paid to Mr. Sloan. 6 Shri Dixit. the Departmental Representative very vehemently and earnestly urges that as a matter of fact where the NAC, US is bearing the social security .....

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