2023 (11) TMI 1062

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....l Sateeja, Mr. P Bansal & Mr. Sanyam Agarwal, Advs. For the Respondents Through: Ms. Sonu Bhatnagar, SSC with Ms. Monica Benjamin & Ms. Nishtha Mittal, Advs. Ms. Uma Prasuna Bachu, SPC. ORDER CM APPL. 59656/2023 1. Exemption is allowed, subject to all just exceptions. 2. The application stands disposed of. W.P.(C) 14945/2023 & CMAPPL. 59655/2023 3. Issue notice. 4. The lear....

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....n RCM. The impugned SCNs proceed on the premise that the remuneration paid to the seconded employees is in essence payment for manpower services rendered by the petitioner's holding company. Prior to issuing the impugned SCNs, the respondents had issued a pre-show cause notice dated 20.09.2023 calling upon the petitioner to pay the aforesaid demand, failing which a show cause notice would be issue....

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....ing paid by the foreign company to its employees seconded to serve in India. The assessee in that case was required to reimburse the payments to its foreign affiliate. It is submitted that, therefore, it was a clear case where the foreign company was the employer and not the Indian company. The payments made in the said case were not on account of separate contracts entered into between the Indian....