No service tax on amount paid to employees deployed from a company outside India
Last updated: 26 July 2021
Court :
Commissioner (Appeals)
Brief :
In M/s Imasen Manufacturing India Private Limited v. Assistant Commissioner, CGST Division-E, Behror [OIA No. 202(SM)ST/JPR/2021 dated June 9, 2021], M/s Imasen Manufacturing India Private Limited ('the Appellant') is engaged in the manufacture of Car Seat/ Car Seat Adjuster. The Appellant deputed seconded employees from M/s Imasen Electric Industrial Company Ltd., Japan ('IEIC') and entered into a contract of employment with each employee and paid for the same to IEIC.
Citation :
OIA No. 202(SM)ST/JPR/2021 dated June 9, 2021
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Bimal Jain
Published in Service Tax
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