Supreme Court of India
C.C., C.E. & S.T. – Bangalore (adjudication) Etc. v. M/s Northern Operating Systems Pvt Ltd.
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1 Supreme Court bench has cited this judgment.
What the Court ordered
For the foregoing reasons, that the assessee was the service recipient for service (of manpower recruitment a nd supply services) by the overseas entity, in regard to the employees it seconded to the assessee, for the duration of their deputation or se condment.
Judgment, page 47
From the headnote
Finance Act, 1994 – Service Tax – SecondmentAgreeme nt; Service Agreement–Revenue issued four show cause notices( SCNs ) alleging that the respondent-assessee failed to dis charge service tax under the category of “manpower recruitment or supply agency service” with regard to certain employees who were se conded to the assessee by the foreign group companies–Demands confirmed by Commissioner of Service Tax–Commissioner had also discharged the proceedings arising from a show cause notice–Ap peals by Revenue as well as by assessee –Revenue’s appeals we re rejected while that of the assessee’s
Authorities it was built on
- 1978 Hussainbhai, Calicut v. Alath Factory Thozhilali Union, Kozhikode and Ors.
- 2004 Savita Garg v. The Director, National Heart Institute
- 2013 M/s. Uniworth Textiles Ltd. v. Commissioner of Central Excise, Raipur
- 2009 Commissioner of Income-tax, New Delhi v. M/s Eli Lilly & Company (india) Pvt. Ltd.
- 1973 Silver Jubilee Tailoring House and Others v. Chief Inspector of Shops and Establishments and Another
- 2020 Sushilaben Indravadan Gandhi & Anr. v. The New India Assurance Company Limited & Ors.
- 2007 M/s. Dit (international Taxation), Mumbai v. M/s. Morgan Stanley & Co.
- 2018 Union of India & Anr. v. M/s. Intercontinental Consultants and Technocrats Pvt. Ltd.
- 2015 M/s. Escorts Ltd. v. Commnr. of Central Excise, Faridabad
- 2020 Skoda Auto Volkswagen India Private Limited v. The State of Uttar Pradesh and Ors.
- 1964 D. C. Dewan Mohideen Sahib and Sons v. The Industrial Tribunal, Madras
- 2001 Indian Banks Association v. Workmen of Syndicate Bank and Ors.
- 2004 Workmen of Nilgiri Coop. Mkt. Society Ltd. v. State of Tamil Nadu and Ors.
Where later benches applied it
Of those, 1 referred to
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