9911796707
TMI Blog2023 (11) TMI 1062X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. List on 10.01.2024 - 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 ..... ;3,09,12,653/- (Rupees Three Crores Nine Lacs Twelve Thousand Six Hundred and Fifty Three only) on the ground that the petitioner is liable to pay tax on Reverse Charge Mechanism ( hereafter 'the RCM'), on account of supplies received from its holding company. 6. The petitioner's holding company had seconded its employees to the petitioner. According to the Department, payments made to the second ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent of such remuneration was not on account of supply of services by the petitioner's holding company. 7. According to the respondents, the said issue is covered by the decision of the Supreme Court in the case of C.C., C.E., & ST., Bangalore [Adjudication] v. Northern Operating Systems Pvt. Ltd.: 2022 (61) GSTL 129 (SC). The petitioner submits that the reliance placed on the said decision is mis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... learned counsel appearing for the respondents submits that the present case is similar to the case in C.C., C.E., & ST., Bangalore [Adjudication] v. Northern Operating Systems Pvt. Ltd.(Supra) as in this case as well, the payments were being paid by the petitioner to the holding company for relocation of the employees repatriated to Japan. 10. Counter-affidavit, if any, be filed within a period ..... X X X X Extracts X X X X X X X X Extracts X X X X
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