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- Whether GST is leviable on services received through secondment of employees from outside India ?
Whether GST is leviable on services received through secondment of employees from outside India ?
Issue Favourable to Tax Payer ?:- yes
Held - Based on the specific facts before it, the Hon’ble Supreme Court in Northern Operating Systems Pv.....
Issue Favourable to Tax Payer ?:- yes
Held - As per Para 3.7 of Circular No. 210/4/2024-GST, the CBIC clarifies that where no invoice is raised by the relat.....
Issue Favourable to Tax Payer ?:- yes
Held - It must be noticed that Circular dated 26.06.2024 referred to above may have bearing on the stand of the petiti.....
Issue Favourable to Tax Payer ?:- no
Held - The clarification is that in such cases governing the supply of manpower, individuals are contractually employed by the manpower recruitment.....
Issue Favourable to Tax Payer ?:- no
Held - During the arrangement, the secondees work under the control and supervision of the Indian company and in relation to the work responsibilit.....
Issue Favourable to Tax Payer ?:- yes
Held-The definition of “Manpower Recruitment or Supply Agency” seeks to bring under its ambit, two types of activities i.e. recruitment of manp.....
- Whether reimbursement of expenses is leviable to GST?
- Whether input tax credit is admissible if the invoice/debit note is missing in Form GSTR-2A/2B or tax remain unpaid by the supplier ?
- Whether marketing and sales promotion services to customers located outside India is intermediary or export of services ?
- Whether order / show cause notice is valid if passed without pre-show cause notice consultation or GST DRC-01 (summary SCN) or GST DRC-01A (tax intimation notice) ?
- Whether recovery proceedings can be initiated if assessee is willing to file an appeal ?
- Whether input tax credit can be transferred to the transferee entity in case of an inter-state business transfer ?
- Whether interest is payable for the period during which the reply to the deficiency memo remains pending ?
- Whether combined show cause notice can be issued covering multiple financial years ?
- Whether tax can be recovered by Department without prior intimation in Form DRC-01D ?
- Whether a penalty equal to 200% of the tax amount can be demanded in case of detention or seizure of goods ?
