Case Law Details
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 passed by the Commissioner of Central Excise by which the Service Tax demand has been confirmed and penalty has also been imposed. The period in dispute is from 01 April, 2014 to 31 March, 2015.
2. The issue involved in this appeal is regarding the applicability of Service Tax on deputation/secondment of employees from a group company in Japan to the appellant in India.
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