2024 (7) TMI 1149

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Advocate, Mr. Rishab Singla, Advocate, and Mr. Nitish Bansal, Advocate ORDER Counsel inter alia, while referring to the facts of CWP-27034-2023, contends that the petitioner's parent company is BMW AG based in Munich, Germany and an agreement dated 01.04.2006 (Annexure P-2) was entered into for employing personnel having requisite skills and expertise. Part of their remuneration (s....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....spute as such had arisen and the Tribunal vide order dated 17.10.2017 (Annexure P-16) had ruled in favour of the petitioner-company for the period 2006-07 to September, 2011 that the payment of service tax on the amount of salaries and perquisites relating to expats under Manpower Recruitment or Supply Agency Service was not sustainable. It is pointed out that on account of the judgment of the Ape....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....) in which the factum of the deposits was also noticed and outstanding demand of Rs.25,28,02,998/- was assessed. It is the case of the counsel that this is on account of the salary which has been paid in Indian rupees. 4. It is pointed out that a reply was given on 26.09.2023 (Annexure P-11) giving the details as such that the amount would not be taxable as such. In spite of that, a show cause ....