The HC held that the petitioner's secondment of employees was...

The HC held that the petitioner's secondment of employees was correctly held by the Apex Court to be exigible to service tax, reversing the Tribunal's favorable order for the assessee. The petitioner disclosed the transaction and paid the applicable tax upon the Apex Court's ruling. The court found no wilful misstatement, suppression, or tax evasion under Section 74 of the CGST Act, 2017, thus negating the imposition of penalty. However, interest on the delayed tax payment is payable from the date of service availment, with the exact amount to be determined by the tax authorities. The matter was remitted to the relevant authority for fresh determination of interest liability. The petition was allowed in part, confirming tax and interest liability but excluding penalty under Section 74.