Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Service Tax - Highlights / Catch Notes

Home Highlights August 2019 Year 2019 This

Manpower Supply services - deputation/ secondment of employees ...


India Cannot Levy Service Tax on Employee Secondment from Japanese Group Company, Regardless of Negative List Implementation.

August 6, 2019

Case Laws     Service Tax     AT

Manpower Supply services - deputation/ secondment of employees from a group company - neither during the pre-negative list nor post negative list, Service Tax could not be levied on deputation of employees from a group company in Japan to the Appellant in India.

View Source

 


 

You may also like:

  1. Levy of service tax - deputation/secondment of employees from a group company in Japan to the appellant in India - neither during the pre-negative list nor post negative...

  2. Levy of service tax under the reverse charge mechanism for manpower services imported from an overseas group company. The agreement involved secondment of employees from...

  3. Levy of service tax - Employees were deputed to the assessee - receiving services from the overseas company FFECJ through Dispatch Agreement and Secondment Agreement in...

  4. Deputation of employees to group company - Manpower Supply Recruitment Agency Service - employees were and are kept informed that their services may be utilised for any...

  5. Taxability of employee cost reimbursements as Fee for Technical Services (FTS) under the India-Japan tax treaty. The assessee, a Japanese company, seconded employees...

  6. Levy of service tax - Reverse Charge (RCM) - employees who were seconded to the assessee by the foreign group companies - It is held that the assessee was, for the...

  7. Activity of deputation of employees to group companies - No Marketing network services provided to group companies - recovery of expenses in return do not comes under...

  8. Levy of service tax - recovering consideration from its employees for providing canteen services - scope of 'service' - service tax not levied, since the activity does...

  9. Levy of service tax - applicability of Reverse Charge Mechanism - Business Auxiliary Service - he services have been provided by the foreign agents to the foreign site...

  10. Levy of GST - amount recovered from employee on account of third party canteen services provided by Company - obligation under Section 46 of the Factories Act - As the...

  11. Classification of services - employee of the parent company, Nektar USA, was sent to India on a secondment to work as a full time Managing Director of the Indian company...

  12. Manpower Supply service - centralized group company providing various services to other group company - MPCMS is providing personnel to MFL and other group companies -...

  13. Levy of service tax on Directors Salary - The Appellate Tribunal ruled in favor of the Appellant, emphasizing that remuneration paid to whole-time directors, who are...

  14. Whether remittance of salary outside India can be affected for employees on deputation to a group company in India and for employees of Limited Liability Partnership - RBI says Yes

  15. Fees for Technical Services [FTS] - Receipt of Cost-to-cost reimbursements on account of secondment of employees - seconded personnel are employees of EY India firms -...

 

Quick Updates:Latest Updates