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of <h1>Supreme Court: Employee Secondment Classified as Taxable 'Manpower Supply' Service; Each GST Case Needs Individual Review.</h1> The Supreme Court's judgment in the case involving Northern Operating Systems Private Limited (NOS) addressed the tax implications of seconding employees from overseas entities to Indian firms, classifying it as a taxable 'manpower supply' service under Service Tax. The Central Board of Indirect Taxes and Customs has received reports of proceedings initiated for GST evasion related to secondment. The Board advises that each case should be examined individually, considering specific contract terms, rather than applying the NOS judgment broadly. Section 74(1) of the CGST Act should only be invoked in cases of fraud or willful misstatement, not merely for non-payment of GST.
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