Judgment of the Hon’ble Supreme Court in the case of Northern Operating Systems Private Limited (NOS)

Secondment taxability: determine GST exposure by contract and factual matrix; extended limitation requires evidence of fraud or concealment.

Secondment may constitute a taxable manpower supply service, but taxability under GST must be determined by a nuanced, fact-specific examination of the contract and working arrangements between the overseas company and the Indian entity. Extended limitation for assessment or recovery may be invoked only where investigations produce material evidence of fraud, wilful misstatement, or suppression of facts to evade tax; mere non-payment is insufficient and such evidence should be included in any show cause notice.