Secondment of expat employees and recent High Court decision under GST

CA Roopa Nayak , Last updated: 31 July 2025  
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In Northern Operating Systems case [Civil Appeal No. 2289-2293 of 2021], the Hon'ble Supreme Court held that the secondment of employees by an overseas entity to its Indian subsidiary was liable to Service Tax under the Reverse Charge Mechanism (RCM). This decision triggered demands under GST on Ind

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CA Roopa Nayak
(Specialized in Indirect Taxes)
Category GST   Report

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