Case Law Details
Case Name : CCE AND ST Vs Nissin Brake India Pvt. Ltd (Supreme Court of India)
Related Assessment Year :
Courts :
Supreme Court of India
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This is with reference to Supreme Court judgement dated 11-04-2019 in case of Nissin Brake India Pvt. Ltd where the transaction between the Indian entity and parent company with respect to deputation of its employees in India was discussed and the decision pronounced by the CESTAT (Delhi) was upheld by the apex court.
Facts of the case
The assessee had entered into an agreement with its overseas parent company in Japan for payment of salary and other perquisites for employees deputed from such parent company. The employees deputed by the parent company operated under the control, direction a...
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Can you please share the citation of this judgement?