Tag: secondment of employee

ArticleGST Article

Relief for India Project Offices: CESTAT’s makes first distinction from SC secondment ruling

byVikash Agarwal

In an important decision, Hon’ble CESTAT Delhi has held that the Supreme Court’s judgment on 𝐬𝐞𝐜𝐨𝐧𝐝𝐦𝐞𝐧𝐭 𝐨𝐟 𝐞𝐦𝐩π₯𝐨𝐲𝐞𝐞𝐬 𝐝𝐨𝐞𝐬 𝐧𝐨𝐭 𝐚𝐩𝐩π₯𝐲 where secondees are deputed by a π…π¨π«πžπ’π π§ π‡πžπšπ 𝐎𝐟𝐟𝐒𝐜𝐞 𝐭𝐨 𝐒𝐭𝐬 𝐈𝐧𝐝𝐒𝐚𝐧 𝐏𝐫𝐨𝐣𝐞𝐜𝐭 𝐎𝐟𝐟𝐒𝐜𝐞.

GST ArticleHigh Court

Karnataka HC granted ad-interim stay on adjudication proceedings on levying IGST on secondment of manpower

byCA Bimal Jain

The Hon’ble Karnataka High Court in the case of M/s Alstom Transport India Ltd. passed an ad-interim stay order on the adjudication proceedings seeking the levy of IGST on the salaries paid directly to expatriates and held that that Circular No. 210 dated June 26, 2024 might have bearing on stand of Assessee insofar SCN is concerned. Therefore, without getting into merits of matter, the Assessee was to be relegated to stage of reply to SCN and authorities concerned could take note of applicability of Circular to facts on hand.