This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Service Tax on salary paid to ‘secondee’, to parent company under RCM
Case Law Details
- Case Name
- M/s Nektar Therapeutics (India) Pvt Ltd vs Commissioner of Customs, Central Excise & Service Tax (CESTAT Hyderabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Hyderabad
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
M/s Nektar Therapeutics (India) Pvt Ltd vs Commissioner of Customs, Central Excise & Service Tax (CESTAT Hyderabad)
The short issue, therefore, arising for our consideration is whether the reimbursement of salary paid to the ‘secondee’, to the parent company, Nektar USA amounted consideration for provision of manpower recruitment and supply agency services, within the meaning of section 65(68) of the Finance Act, 1994.
Tribunal in the case of Nissin Brake India Pvt. Ltd. (supra) has held that deputed employees working under control, direction and supervision of the assessee cannot be...
