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No service tax on amount paid to employees deployed from a company outside India
Case Law Details
- Case Name
- Imasen Manufacturing India Private Limited Vs. Assistant Commissioner (Commissioner Appeals, CGST, Jaipur): Order in Appeal No. 202(SM)ST/JPR/2021
- Appeal Number
- Only available for paid members
- Courts
- GST Appellate Authority
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Imasen Manufacturing India Private Limited Vs. Assistant Commissioner (Commissioner Appeals, CGST, Jaipur)
In M/s Imasen Manufacturing India Private Limited vs. Assistant Commissioner, CGST Division-E, Behror [OIA No. 202(SM)ST/JPR/2021 dated June 9, 2021], M/s Imasen Manufacturing India Private Limited (Appellant) is engaged in the manufacture of Car Seat/ Car Seat Adjuster. The Appellant deputed seconded employees from M/s Imasen Electric Industrial Company Ltd., Japan (IEIC) and entered into a contract of employment with each employee and paid for the same to IEIC.
It is to...
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