Case Law Details
M/s Canon India Pvt Ltd Vs Commissioner, Goods & Service Tax (CESTAT Chandigarh)
The issue involved in the present case is in respect of levy of service tax on the amounts paid as salary to expats under the taxable category of Manpower Supply Services.
With effect from 01.07.2012, the law as introduced by the way of above amendments had changed the concepts of taxation of services. Whereas prior to this date tax was levied on the services defined to be taxable services, and Manpower Supply Services as defined by Section 65 (105)(k) was one of such taxable services. Since we are concerned with the period post 01.07.2012, the decisions which have held that the services provided by the appellant parent company were not covered by the definition of Manpower Supply Services, under Section 65 (105)(k) as it existed then will have no application to the facts of this case.
However, the judicial member have a view the same would be applicable. The matter is referred to larger bench of tribunal.
FULL TEXT OF THE CESTAT JUDGEMENT
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