https://www.taxtmi.com/caselaws?id=760222 CESTAT New Delhi upheld service tax liability under reverse charge mechanism for manpower services imported from overseas entity. The tribunal found that foreign parent company provided manpower supply services to Indian subsidiary through employee secondment arrangement, where Indian entity reimbursed salary costs. Following SC precedent in Northern Operating Systems case involving similar secondment agreement, CESTAT held that reimbursement of expatriate employee costs constituted consideration for manpower services. The overseas entity's appeal challenging service tax demand was dismissed, confirming Commissioner's decision that manpower services were provided despite employees remaining on foreign company's payroll. en-us Tue, 15 Oct 2024 00:00:00 +0530 Wed, 16 Oct 2024 15:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760222 CESTAT New Delhi upheld service tax liability under reverse charge mechanism for manpower services imported from overseas entity. The tribunal found that foreign parent company provided manpower supply services to Indian subsidiary through employee secondment arrangement, where Indian entity reimbursed salary costs. Following SC precedent in Northern Operating Systems case involving similar secondment agreement, CESTAT held that reimbursement of expatriate employee costs constituted consideration for manpower services. The overseas entity's appeal challenging service tax demand was dismissed, confirming Commissioner's decision that manpower services were provided despite employees remaining on foreign company's payroll. Case-Laws Service Tax Tue, 15 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760222