No Service Tax on deputation of employees from a group company in Japan to Appellant in India

Mikuni India Pvt. Limited Vs Commissioner of Central Goods and (CESTAT Delhi) It is not in dispute that the issue involved in this appeal is similar to the issues involved in the appeal that came up for decision before the Division Bench of the Tribunal in M/s India Yamaha Motor Private Limited. The Division Bench held that neither during the pre-negative list nor post negative list, Service Tax could not be levied on deputation of employees from a group company in Japan to the Appellant in India. FULL TEXT OF THE CESTAT JUDGEMENT This appeal seeks to assail the order dated 23 August, 2016 pas...