9911796707
TMI Blog2018 (3) TMI 1242X X X X Extracts X X X X X X X X Extracts X X X X ..... t: - an identical issue has come up for consideration before the Tribunal in the case of Airbus Group India Pvt. Ltd. vs CST, Delhi [2016 (7) TMI 1209 - CESTAT NEW DELHI], where it was held that the reimbursement amount paid by the appellant to the foreign companies is relating to the cost of salaries and wages of the employees working under the appellant - appeal allowed - decided in favor of ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th their parent company, M/s Sakata Inx Corporation (M/s SIC), Japan, who agreed to depute their technical experts on employment basis. The assessee-Appellants have agreed to issue appointment letters to the Japanese experts and also pay monthly salaries in rupee to the technical experts. While obtaining the residential permit from the Foreigner Registration Office, Gurgaon, the Japanese experts r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing both sides and on perusal of the material available on record, it appears that an identical issue has come up for consideration before the Tribunal in the case of Airbus Group India Pvt. Ltd. vs CST, Delhi, 2016 (45) STR 120 (T-Del.), wherein it was observed that : "6. The second point of dispute regarding service tax liability of the appellant, again on reverse charge basis, under the categ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... power supply service from the foreign companies. The reimbursement amount paid by the appellant to the foreign companies is relating to the cost of salaries and wages of the employees working under the appellant. In CCE v. Computer Sciences Corporation India Pvt. Ltd. (supra) the Tribunal held that for tax purposes the service provided must be by a „manpower recruitment agency‟ and suc ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
