TaxTMI 
TaxTMI 
Judgment of the Hon'ble Supreme Court in the case of Northern Operating Systems Private Limited (NOS).
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....d Dispur the 18th December, 2023. Subject: Judgment of the Hon'ble Supreme Court in the case of Northern Operating Systems Private Limited (NOS). No. CT/GST-40/2020/95 .- Attention is invited to the Hon'ble Supreme Court's judgment dated 19.5.2022 in the case of CC. CE & ST, Bangalore (Adj.) etc. Vs. Northern Operating Systems Private Limited (NOS) in Civil Appeal No. 2289-2293 o....
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....s applicable on the same. It is noted that secondment as a practice is not restricted to Service Tax and issue of taxability on secondment shall arise in GST also. A careful reading of the NOS judgment indicates that Hon'ble Supreme Court's emphasis is on a nuanced examination based on the unique characteristics of each specific arrangement, rather than relying on any singular test. 2.2....
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....up company in the Indian entity. In each arrangement, the tax implications may be different, depending upon the specific nature of the contract and other terms and conditions attached to it. Therefore, the decision of the Hon'ble Supreme Court in the NOS judgment should not be applied mechanically in all the cases. Investigation in each case requires a careful consideration of its distinct fac....
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.... 3.3 From the perusal of wording of section 74(1) of Assam GST Act, it is evident that section 74(1) can be invoked only in cases where there is a fraud or wilful mis- statement or suppression of facts to evade tax on the part of the said taxpayer. Section 74(1) cannot be invoked merely on account of non-payment of GST, without specific element of fraud or wilful mis-statement or suppression of fa....