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TMI BlogJudgment of the Hon’ble Supreme Court in the case of Northern Operating Systems Private Limited (NOS)X X X X Extracts X X X X X X X X Extracts X X X X ..... the 13th December 2023 To, All the Principal Chief Commissioners / Chief Commissioners / Principal Commissioners /Commissioners of Central Tax All the Principal Directors General/ Directors General of Central Tax Madam/Sir, Subject: Judgment of the Hon'ble Supreme Court in the case of Northern Operating Systems Private Limited (NOS). Attention is invited to the Hon'ble Supreme Court's judg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reement between NOS and overseas group companies, and held that the secondment of employees by the overseas group company to NOS was a taxable service of 'manpower supply' and Service Tax was applicable on the same. It is noted that secondment as a practice is not restricted to Service Tax and issue of taxability on secondment shall arise in GST also. A careful reading of the NOS judgment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e a case falls, the broad resemblance to another case is not at all decisive." 2.3 It may be relevant to note that there may be multiple types of arrangements in relation to secondment of employees of overseas group company in the Indian entity. In each arrangement, the tax implications may be different, depending upon the specific nature of the contract and other terms and conditions attached to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r short paid or erroneously refunded or where input tax credit has been wrongly availed or utilized by reason of fraud, or any wilful-misstatement or suppression of facts to evade tax, " 3.3 From the perusal of wording of section 74(1) of CGST Act, it is evident that section 74(1) can be invoked only in cases where there is a fraud or wilful mis- statement or suppression of facts to evade ta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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