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TMI Blog2023 (11) TMI 1062X X X X Extracts X X X X X X X X Extracts X X X X ..... anyam Agarwal, Advs. For the Respondents Through: Ms. Sonu Bhatnagar, SSC with Ms. Monica Benjamin & Ms. Nishtha Mittal, Advs. Ms. Uma Prasuna Bachu, SPC. ORDER CM APPL. 59656/2023 1. Exemption is allowed, subject to all just exceptions. 2. The application stands disposed of. W.P.(C) 14945/2023 & CMAPPL. 59655/2023 3. Issue notice. 4. The learned counsel for the respondents accepts no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e that the remuneration paid to the seconded employees is in essence payment for manpower services rendered by the petitioner's holding company. Prior to issuing the impugned SCNs, the respondents had issued a pre-show cause notice dated 20.09.2023 calling upon the petitioner to pay the aforesaid demand, failing which a show cause notice would be issued. The petitioner responded to the said pre-sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... seconded to serve in India. The assessee in that case was required to reimburse the payments to its foreign affiliate. It is submitted that, therefore, it was a clear case where the foreign company was the employer and not the Indian company. The payments made in the said case were not on account of separate contracts entered into between the Indian company and its employees. 8. It is also point ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a facie, salaries paid to employees, even though seconded by a foreign affiliate, in terms of the employment agreements with the respective employees, absent anything more, cannot be considered as payment for manpower services supplied by the foreign affiliate.
12. List on 10.01.2024.
13. In the meanwhile, the proceedings pursuant to the impugned SCNs are stayed. X X X X Extracts X X X X X X X X Extracts X X X X
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