Classification of services - employee of the parent company, ...

Reimbursement for Seconded Employee's Salary Not Taxable as Manpower Supply Service, Service Tax Demand Overturned.

December 15, 2020

Case Laws Service Tax AT

Classification of services - employee of the parent company, Nektar USA, was sent to India on a secondment to work as a full time Managing Director of the Indian company - reimbursement of salary paid to the ‘secondee’, to the parent company, Nektar USA - manpower recruitment and supply agency services or not - Held No - Demand of service tax set aside - AT

View Source

← Previous Next →

Classification of services - employee of the parent company, ...

Reimbursement for Seconded Employee's Salary Not Taxable as Manpower Supply Service, Service Tax Demand Overturned.

December 15, 2020

Case Laws Service Tax AT

You may also like:

Taxability of employee cost reimbursements as Fee for Technical Services (FTS) under the India-Japan tax treaty. The assessee, a Japanese company, seconded employees...

Valuation - Manpower supply agency - Whether GST is payable only on the service charges / commission or Income received by whichever name by the Agency Supplying...

Manpower Supply Service – employees on deputation - one of the features of manpower supply service was that the salary of the persons supplied was paid by the manpower...

Secondment of employees - reimbursement of salary - Manpower Recruitment or Supply Agency Service - Business Auxiliary Service - prima facie case is in favor of assessee - AT

CESTAT ruled reimbursement expenses of salary incurred during manpower supply services (2010-13) are not includible in taxable value for service tax purposes when acting...

Manpower Recruitment and Supply of Manpower Agency Service or not - secondment charge - The persons seconded to the appellant working in the capacity of employees and...

Deployment of employees – manpower recruitment or supply services – employees continued to remain employee of appellant and their salary being provided by appellant -...

Manpower recruitment or supply agency service - deputation of employees - To provide general back office and operational support to such group companies situated...

Fees for Technical Services - Reimbursement of salary and other related costs - the salaries of such seconded employees were deposited in their overseas bank accounts,...

Levy of service tax under the reverse charge mechanism for manpower services imported from an overseas group company. The agreement involved secondment of employees from...

Nature of services - Manpower Supply Agency Service or employer employee relationship to constitute salary - prima facie assessee is liable to pay service tax - AT

Deputation of employees to group company - Manpower Supply Recruitment Agency Service - employees were and are kept informed that their services may be utilised for any...

Valuation of supply - Rate of tax - Amount received by applicant from manpower service recipient towards food supply to workers, who are employees of applicant, shall be...

Job Work activity - Manpower Supply Recruitment Agency Services - lumpsum contract of carrying out the job in the factory premises - service recipient has deducted TDS -...

CENVAT Credit - manpower supply service - payment of salary through another company - it cannot be said that appellants have provided the manpower supply services to the IGTPL - AT

Quick Updates: