{"id":241223,"date":"2020-12-25T10:04:07","date_gmt":"2020-12-25T04:34:07","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=241223"},"modified":"2021-07-25T13:28:13","modified_gmt":"2021-07-25T07:58:13","slug":"cestat-whether-reimbursement-of-salary-paid-to-secondee-to-parent-company-amounts-to-consideration-for-provision-of-manpower-recruitment-and-supply-agency-services-within-the-me","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2020\/12\/25\/cestat-whether-reimbursement-of-salary-paid-to-secondee-to-parent-company-amounts-to-consideration-for-provision-of-manpower-recruitment-and-supply-agency-services-within-the-me\/","title":{"rendered":"CESTAT | Whether reimbursement of salary paid to \u2018secondee\u2019, to parent company, amounts to consideration for provision of manpower recruitment & supply agency services, within the meaning of S. 65(68) of Finance Act; Tribunal explains"},"content":{"rendered":"

Customs, Excise and Services Tax Appellate Tribunal (CESTAT):<\/strong> The Coram of P. Venkata Subba Rao (Technical Member) and P. Dinesha (Judicial Member) allowed an appeal filed against Order-in-Appeal passed by Commissioner of Customs, Central Excise & Service Tax, (Appeals-II).<\/p>\n

The appellant was a 100% Export Oriented Unit (EOU) and was engaged in research and development services of advanced pharmaceutical ingredients and other biopharma products, a wholly-owned subsidiary of Nektar USA. An employee of the parent company, Nektar USA, was sent to India on a secondment to work as a full-time Managing Director of the appellant company. During his tenure as the Managing Director of the appellant, the \u2018secondee\u2019 was a full-time employee of the appellant and that there was a relationship of employer-employee between the appellant and the \u2018secondee\u2019. Further, since the \u2018secondee\u2019 was a citizen of America, the parent company and the appellant company entered into a \u2018salary reimbursement agreement\u2019 for the sake of administrative convenience so that the salary of the \u2018secondee\u2019 would be paid in foreign currency outside India by the parent company which would be reimbursed by the appellant to its parent entity. The issue that arose was whether the reimbursement of salary paid to the \u2018secondee\u2019, to the parent company, Nektar USA amounted to consideration for the provision of manpower recruitment and supply agency services, within the meaning of section 65(68) of the Finance Act, 1994.<\/p>\n

The Tribunal relied upon the CESTAT judgments of Nissin Brake India Pvt. Ltd.<\/em> v. CCE<\/em>, 2018 SCC OnLine CESTAT 1690, reiterated in Komatsu (India) (P) Ltd.<\/em> v. CST<\/em>, and in Goldman Sachs Services (P) Ltd. v. CST<\/em>.<\/p>\n

The Tribunal while reproducing the relevant portion of Komatsu<\/em> India (P) Ltd. v. CST<\/em> allowed the appeal holding that the revenue was not disputing that the \u2018secondee\u2019 was always under the control and supervision of the appellant and that the appellant\u2019s parent company had absolutely no obligation to pay the salary and other charges to the \u2018secondee\u2019 but for remitting secondee\u2019s salary in foreign exchange based on the salary reimbursement agreement. [Nektar Therapeutics (India) (P) Ltd. v. CCE, 2020 SCC OnLine CESTAT 382<\/b><\/a>, decided on 10-12-2020]<\/p>\n

\n

Sakshi Shukla, Editorial Assistant has put this story together<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): The Coram of P. Venkata Subba Rao (Technical Member) and P. Dinesha (Judicial Member) <\/p>\n","protected":false},"author":67011,"featured_media":201689,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3,11],"tags":[6651,30651,31857,20601,29785,3106,44623,2621],"class_list":["post-241223","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-casebriefs","category-tribunals_commissions_regulatorybodies","tag-cestat","tag-employee","tag-employer","tag-finance-act","tag-law","tag-recruitment","tag-reimbursement-of-salary","tag-Tax"],"yoast_head":"\nCESTAT | Whether reimbursement of salary paid to \u2018secondee\u2019, to parent company, amounts to consideration for provision of manpower recruitment & supply agency services, within the meaning of S. 65(68) of Finance Act; Tribunal explains | SCC Times<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.scconline.com\/blog\/post\/2020\/12\/25\/cestat-whether-reimbursement-of-salary-paid-to-secondee-to-parent-company-amounts-to-consideration-for-provision-of-manpower-recruitment-and-supply-agency-services-within-the-me\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"CESTAT | Whether reimbursement of salary paid to \u2018secondee\u2019, to parent company, amounts to consideration for provision of manpower recruitment & supply agency services, within the meaning of S. 65(68) of Finance Act; Tribunal explains\" \/>\n<meta property=\"og:description\" content=\"Customs, Excise and Services Tax Appellate Tribunal (CESTAT): The Coram of P. 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Hence, the composite contracts for repair and maintenance of motor vehicles are leviable to service tax from said date.\u201d","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"cestat","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/08\/cestat.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/08\/cestat.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/08\/cestat.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/08\/cestat.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":211312,"url":"https:\/\/www.scconline.com\/blog\/post\/2019\/03\/04\/cestat-valid-case-for-exercising-discretion-under-s-80-of-finance-act-1994-made-out-on-payments-made-showing-bonafides\/","url_meta":{"origin":241223,"position":3},"title":"CESTAT | Valid case for exercising discretion under S. 80 of Finance Act, 1994 made out on payments made showing bonafides","author":"Bhumika Indulia","date":"March 4, 2019","format":false,"excerpt":"Customs, Excise & Service Tax Appellate Tribunal: This appeal was preferred before\u00a0P. Dinesha, J., against the interest liability and penalty under Section 78 of the Finance Act, 1994. Appellant was a registered service provider, providing \u2018Manpower Recruitment\/Supply Agency Services\u2019. It was found while verification of Third Party Data that appellant\u2019s\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":281820,"url":"https:\/\/www.scconline.com\/blog\/post\/2023\/01\/17\/service-tax-to-be-refunded-for-cancelled-flat-bookings-legal-research-legal-news-updates\/","url_meta":{"origin":241223,"position":4},"title":"Cancelled Flat Bookings amount to non-performance of service; CESTAT directs Authorities to refund service tax to Builder","author":"Editor","date":"January 17, 2023","format":false,"excerpt":"CESTAT states that cancelled flat bookings amount to non-performance of service,Held that Service tax is not applicable if no service is rendered.","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"CESTAT","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/01\/MicrosoftTeams-image-106.jpg?resize=350%2C200&ssl=1","width":350,"height":200},"classes":[]},{"id":252898,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/08\/19\/cestat-tribunal-discusses-distinction-between-mere-provision-of-table-space-and-actual-rendering-of-service-non-discharge-of-tax-liability-as-provider-of-business-auxilia\/","url_meta":{"origin":241223,"position":5},"title":"CESTAT | Tribunal discusses distinction between mere provision of \u2018table space\u2019 and actual rendering of service; Non discharge of tax liability as provider of \u201cbusiness auxiliary service\u201d partly allowed","author":"Editor","date":"August 19, 2021","format":false,"excerpt":"Customs, Excise and Services Tax Appellate Tribunal (CESTAT): The Coram of CJ Mathew (Technical Member) and Ajay Sharma (Judicial Member) partly allowed an appeal which was filed with the issue of non-discharge of tax liability of Rs.17,46,066\/-, as provider of \u2018business auxiliary service\u2019, for the period between April 2007 and\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/241223","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/67011"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=241223"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/241223\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/201689"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=241223"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=241223"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=241223"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}