SC to decide whether Service tax leviable on secondment of employees

Commissioner of GST And Central Excise Chennai Vs Komatsu India Pvt. Ltd. (Supreme Court of India)

The Division Bench of the Hon’ble Supreme Court of India, comprising of Hon’ble Mr. Justice Sanjiv Khanna and Hon’ble Mr. Justice J K Maheshwari, issued Notice in the case of Commissioner of GST and Central Excise Chennai v. M/s Komatsu India Pvt. Ltd, to the question whether salary paid on secondment of employees is taxable service under Section 65(105)(k) of the Finance Act, 1994. The case has been tagged along with the case of Commissioner of Service Tax, Delhi-IV v. M/s. Nortel Networks India Pvt. Ltd., Civil Appeal No. 3692/2017.

FULL TEXT OF THE SUPREME COURT JUDGMENT/ORDER

Delay condoned.

Issue notice limited to the question on whether salary paid on secondment of employees is a taxable service under Section 65(105) (k) of the Finance Act, 1994.

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