Whether GST is leviable on services received through secondment of employees from outside India ?
TRT-2025-1113

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.....

TRT-2025-194

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.....

TRT-2025-195

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.....

TRT-2025-1110

Issue Favourable to Tax Payer ?:- yes

Held - We find that the above issue is no longer res integra as the Hon’ble Supreme Court has, in the case of M/s Nissin Brake India Pvt Ltd [201.....

TRT-2025-196

Issue Favourable to Tax Payer ?:- yes

Held - In terms of the employment contract, the appellant is under obligation to pay salary (including other entitlements) to the Seconded Personne.....

TRT-2025-197

Issue Favourable to Tax Payer ?:- no

Held - In case of fees paid for secondment of employees of IMC DBA New York, USA for Lakme Fashion Week, an event organized by appellants we find t.....