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

secondment of employees

Case Details: Commissioner of GST and Central Excise, Chennai v. Komatsu India (P.) Ltd. - [2022] 144 91 (SC)

Judiciary and Counsel Details

    • Sanjiv Khanna & J.K. Maheshwari, JJ.
    • Vikramjit Banerjee, ASG Atmaram N.S.N., Sr. Adv. Jai Anant DehadraiSidharth AroraJaskaran Singh C.Ms DeeptiSameer ShrivastavaB.K. SatijaDurga DuttSiddhartha SinhaShivam SinghaniaRaman 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

    • CST v. Nortel Networks India (P.) Ltd. [Civil Appeal No. 3692 of 2017]

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