https://www.scconline.com/blog/post/2020/12/25/cestat-whether-reimbursement-of-salary-paid-to-secondee-to-parent-company-amounts-to-consideration-for-provision-of-manpower-recruitment-and-supply-agency-services-within-the-me/
CESTAT | Whether reimbursement of salary paid to ‘secondee’, to parent company, amounts to consideration for provision of manpower recruitment & supply agency services, within the meaning of S. 65(68) of Finance Act; Tribunal explains