Held - The clarification is that in such cases governing the supply of manpower, individuals are contractually employed by the manpower recruitment or supply agency. The agency agrees with another person to supply the services of that individual employed by the agency for a consideration. An employer-employee relationship exists between the agency and the individual and not between the individual and the person who uses the services of the ind.....

Held - During the arrangement, the secondees work under the control and supervision of the Indian company and in relation to the work responsibilities of the Indian affiliate. Social security laws of the home country (of the secondees) and business considerations result in payroll retention and salary payment by the foreign entity, which is claimed as reimbursement from the host entity. The crux of the issue is the taxability of the cross char.....

Held-The definition of “Manpower Recruitment or Supply Agency” seeks to bring under its ambit, two types of activities i.e. recruitment of manpower and supply of manpower and further the service becomes the taxable service only if provided by a manpower recruitment or supply agency but in the present case, we are concerned only with the supply of manpower. The definition of service specifically incorporated seeks to exclude certain transac.....

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 [2019 (24) GSTL 563 (Tri-Del.)], dealt with similar issue. This view has been reiterated by the Chennai Bench of the Tribunal in the case of M/s Komatsu India Pvt. Ltd. Vs Commissioner of Service Tax, and Bangalore Bench of the Tribunal in the case of M/s Goldman Sachs Services Pvt. Ltd. Vs Commissioner.....

Held - In terms of the employment contract, the appellant is under obligation to pay salary (including other entitlements) to the Seconded Personnel during the period of secondment in foreign exchange in his home country; for administrative convenience, the Appellant remits the salary payable to the Seconded Personnel in his home country in Foreign Exchange through the Seconder Company; the Seconded Personnel, as required under the Income Tax .....

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 that nothing has been placed on record that during the period of secondment, these employees of their USA counterpart worked in manner so as to create employer employee relationship between the appellants and those persons. These people continued in employment with the USA company and nothing like sa.....