Supreme Court · 2022 INSC 598 · Decided 19 May 2022
C.C., C.E. & S.T. – Bangalore (Adjudication) ETC. v. M/S Northern Operating Systems PVT LTD.
- Court
- Supreme Court of India
- Citation
- 2022 INSC 598 · [2022] 18 S.C.R. 901
- Case number
- CIVIL APPEAL No. 2289/2021
- Decided
- 19 May 2022
- Bench
- UDAY UMESH LALIT, S. RAVINDRA BHAT, PAMIDIGHANTAM SRI NARASIMHA (3-judge bench)
- Outcome
- Case Partly allowed
- Case type
- Civil
Headnote
Finance Act, 1994 - Service Tax - SecondmentAgreement; Service Agreement-Revenue issued four show cause notices(SCNs ) alleging that the respondent-assessee failed to discharge service tax under recruitment or supply agency service" with regard to certain employees who were seconded to the assessee by the foreign group companies-Demandsconfirmed by Commissioner of Service Tax-Commissioner had also discharged the proceedings arising from a show cause
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