TaxTMI 
TaxTMI 
2025 (8) TMI 471
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....by the respondent No.2 enclosed at Annexure-A; iii) Pass such other orders in the facts and circumstance of the case." 2. The petitioner is engaged in the manufacturing and supply of home appliances having different units in Tamil Nadu, Maharashtra and Karnataka. During the period from July 2017 to June 2022, employees of the overseas group entity of the petitioner were deputed/seconded to each of the Karnataka unit, Maharashtra unit and Tamil Nadu unit, who were expatriate employees of the petitioners in terms of the Delegation Agreement dated 01.07.2011 entered into between the petitioner and its parent company-BSH Germany. 3. The seconded expatriates were on the payroll of the petitioner and operated under the complete con....
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....oceedings were not required to be initiated against the petitioner for recovery of interest and levy of penalty on the same. 7. Insofar as the Karnataka unit is concerned, a show cause notice bearing No. 58/202-23 dated 03.03.2023 was issued on similar grounds, and insofar as the Tamil Nadu unit is concerned, a show cause notice bearing No. 02/2023-GST dated 27.03.2023 was also issued on similar grounds. 8. The petitioner, though, supplied his written reply to the said show cause notices, and an opportunity of hearing was granted when the petitioner sought to contend that it is only from the date of judgment of the Hon'ble Apex Court that the liability arose. The judgment being dated 19.05.2022, the payment in respect thereto havi....
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....ices which were availed of by the petitioner by way of secondment of employees would come within the heading 'Manpower Supply Services'. It is on account of the dispute raised by the petitioners that the petitioners did not make payment of such amounts. The various tribunals having held in favour of the assessee, it is the Hon'ble Apex Court, vide judgment dated 19.05.2022, in Northern Operating Systems Private Limited case, which concluded the issue by holding that secondment services are taxable services under the heading 'Manpower Supply Service' and service tax and consequently GST would be liable to be paid thereon. He therefore submits that the aspect of liability to make payment of tax being known to the petitioner fr....
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.... Court, reversed the said finding and held that the secondment of employees is exigible to service tax. On such finding being delivered, the assessee paid the applicable tax. 15. In that background, it cannot be said that the petitioner has wrongly availed or utilized by reason of fraud or on the basis of any wilful statement or suppression of facts and or has evaded tax. All the facts being presented to the authorities. It is only the interpretation which was in question and initially the interpretation was held in favour of the assessee, subsequently against the assessee and the concerned, I am of the opinion that the basic requirement of Section 74 that there is evasion of tax on a wilful misstatement or suppression would not be attra....