India: Service tax payable on secondment of employee from foreign affiliate

A case concerning service tax payable on secondment of employee from foreign affiliate

A case concerning service tax payable on secondment of employee from foreign affiliate

The Supreme Court held that service tax is payable on the secondment of an employee to an Indian company from a foreign affiliated company because the secondment arrangement resulted in the supply of services by the foreign affiliated company to the Indian company.

The case is: C.C., C.E. & S.T. v. Northern Operating Systems Pvt Ltd.

Read a May 2022 report [PDF 460 KB] prepared by the KPMG member firm in India

 

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