SC to decide taxability of salary paid on secondment of employees under Service Tax; Notice issued
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- Last Updated on 7 November, 2022
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Case Details: Commissioner of GST and Central Excise, Chennai v. Komatsu India (P.) Ltd. - [2022] 144 taxmann.com 91 (SC)
Judiciary and Counsel Details
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- Sanjiv Khanna & J.K. Maheshwari, JJ.
- Vikramjit Banerjee, ASG Atmaram N.S.N., Sr. Adv. Jai Anant Dehadrai, Sidharth Arora, Jaskaran Singh C., Ms Deepti, Sameer Shrivastava, B.K. Satija, Durga Dutt, Siddhartha Sinha, Shivam Singhania, Raman Yadav, Advs. & Mukesh Kumar Maroria, AOR for the Appellant.
Facts of the Case
The civil appeal was filed before the Apex Court to decide taxability of secondment of employees under Service Tax against the order of CESTAT wherein it was held that secondment of employees from abroad for serving in India would not be subject to service tax under manpower supply or recruitment service.
Supreme Court Held
The notice has been issued by Honorable Supreme court and the Court shall decide on question as to whether salary paid on secondment of employees is taxable under section 65(105) of Finance Act.
List of Cases Referred to
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- CST v. Nortel Networks India (P.) Ltd. [Civil Appeal No. 3692 of 2017]
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