Payment to assistant / secretary

Can anyone tell me what will be tax implications with respecxt to Income / Profession/ Service Tax

on paymnet made to a person hired as a personal secretary / assisstant if :

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1. The payment is made from the company

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Reply:   Then there is no tax implication on the Individual. As the Company has to bear the Personal

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Assistant as another employee for it.  

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2. The payment is made by the individual through his own capital and treated as expense

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Any one can employ a Personal Assistant, but expenses can be claimed only when PA's services are

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meant exclusively for the purpose  of the business/profession of the Individual.  Profession Tax will be borne by the business entity of the Individual.

3. The payment is made by the individual through his own capital and NOT treated as expense

Request your early feedback.

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This will be purely a pesonal expense.  No Tax implication  except Professional Tax, which has to be borne by the Individual. 

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Thanks in advance