https://www.taxtmi.com/circulars?id=67023 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. en-us Wed, 13 Dec 2023 00:00:00 +0530 Thu, 14 Dec 2023 09:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=67023 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. Circulars GST Wed, 13 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/circulars?id=67023