In a significant move, a two-judge bench of the Supreme Court has issued notice to the assessee on the issue of levy of service tax on the secondment of employees under Section 65(105) (k) of the Finance Act, 1994.
Justice Sanjiv Khanna and Justice J.K. Maheshwari was considering an appeal by the service tax department against M/S Komatsu India Pvt. Ltd.
Issuing notice to the assessee, the Court observed that “Issue notice limited to the question on whether salary paid on secondment of employees is a taxable service under Section 65(105) (k) of the Finance Act, 1994. Notice would be given dasti, as well. List and tag with Civil Appeal No. 3692/2017 titled ‘Commissioner of Service Tax, Delhi-IV v. M/s. Nortel Networks India Pvt. Ltd.’.
Mr. Atmaram N.S. N, Sr. Adv. Mr. Jai Anant Dehadrai, Adv. Mr. Sidharth Arora, Adv. Mr. Jaskaran Singh C, Adv. Ms. Deepti, Adv. Mr. Sameer Shrivastava, Adv. Mr. Vikramjit Banerjee, ASG Mr. Mukesh Kumar Maroria, AOR Mr. Nachiketa Joshi, Adv. Mr. B. K. Satija, Adv. Mr. Durga Dutt, Adv. Mr. Siddhartha Sinha, Adv. Mr. Shivam Singhania, Adv. Mr. Raman Yadav, Adv. Appeared for the petitioners.
Subscribe Taxscan Premium to view the JudgmentSupport our journalism by subscribing to Taxscan premium. Follow us on Telegram for quick updates
