Mikuni India (P) Ltd. v. Commr. of CGST, Cus. & CE

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The Tax Publishers 2019 TaxPub(ST) 0939 (CESTAT-Del) Mikuni India (P) Ltd. v. Commr. of CGST, Cus. & CE FINANCE ACT, 1994 --Levy of service tax--Manpower supply serviceDeputation of employees from a Japanese group concern to assessee in India--Period from 1-4-2014 to 31-3-2015--Service tax could not be levied on deputation of employees from a group company in Japan to assessee in India, neither during the pre-negative list nor post negative list. --The issue involved in the instant appeal was regarding the applicability of service tax on deputation/secondment of employees from a group company in Japan to assessee in India. *Held:* Assessee's appeal was allowed, following M/s. India Yamaha Motor Private Limited v. Commr. of Central Excise & Service Tax, New Delhi in (Service Tax Appeal No. 53046 of 2016, dt. 28-6-2019) wherein it was held that neither during the pre-negative list nor post negative list, Service Tax could not be levied on deputation of employees from a group company in Japan to assessee in India. Finance Act, 1994 Section 66 *Followed:*M/s. India Yamaha Motor Private Limited v. Commr. of Central Excise & Service Tax, New Delhi in (Service Tax Appeal No. 53046 of 2016, dt. 28-6-2019) *REFERRED :* The Commr. of Central Excise v. M/s. Computer Sciences Corporation India (P) Ltd. 2015 (37) S.T.R. 62 (All.) : 2015 TaxPub(ST) 64 (All-HC) Commr. of Service Tax v. Arvind Mills Ltd. 2014 (35) S.T.R. 496 (Guj.) : 2014 TaxPub(ST) 1130 (Guj-HC) M/s. India Yamaha Motors (P) Ltd. v. Commissioner of Customs, Central Excise & Service Tax, Noida in (Appeal No. ST/59115/2013-CU(DB) With MISC Application No. ST/MISC/56276/2014, dt. 11-10-2017) M/s. Volkswagen India (P) Ltd. v. Commr. of Central Excise 2014 (34) S.T.R. 135 (Tri. - Mumbai) : 2014 TaxPub(ST) 424 (CESTAT-Mum) FAVOUR : In assessee's favour A.Y. : IN THE CESTAT, NEW DELHI BENCH DILIP GUPTA, PRESIDENT & BIJAY KUMAR, (TECHNICAL MEMBER) Mikuni India (P) Ltd. v. Commr. of CGST, Cus. & CE Service Tax Appeal No. 52990 of 2016/DEL Order No. 50949/2019/DEL 24 July, 2019 SUBSCRIBE FOR FULL CONTENT

The Tax Publishers 2019 TaxPub(ST) 0939 (CESTAT-Del)

Mikuni India (P) Ltd. v. Commr. of CGST, Cus. & CE

FINANCE ACT, 1994

--Levy of service tax--Manpower supply serviceDeputation of employees from a Japanese group concern to assessee in India--Period from 1-4-2014 to 31-3-2015--Service tax could not be levied on deputation of employees from a group company in Japan to assessee in India, neither during the pre-negative list nor post negative list. --The issue involved in the instant appeal was regarding the applicability of service tax on deputation/secondment of employees from a group company in Japan to assessee in India. Held: Assessee's appeal was allowed, following M/s. India Yamaha Motor Private Limited v. Commr. of Central Excise & Service Tax, New Delhi in (Service Tax Appeal No. 53046 of 2016, dt. 28-6-2019) wherein it was held that neither during the pre-negative list nor post negative list, Service Tax could not be levied on deputation of employees from a group company in Japan to assessee in India.

Finance Act, 1994 Section 66

Followed:M/s. India Yamaha Motor Private Limited v. Commr. of Central Excise & Service Tax, New Delhi in (Service Tax Appeal No. 53046 of 2016, dt. 28-6-2019)

REFERRED : The Commr. of Central Excise v. M/s. Computer Sciences Corporation India (P) Ltd. 2015 (37) S.T.R. 62 (All.) : 2015 TaxPub(ST) 64 (All-HC) Commr. of Service Tax v. Arvind Mills Ltd. 2014 (35) S.T.R. 496 (Guj.) : 2014 TaxPub(ST) 1130 (Guj-HC) M/s. India Yamaha Motors (P) Ltd. v. Commissioner of Customs, Central Excise & Service Tax, Noida in (Appeal No. ST/59115/2013-CU(DB) With MISC Application No. ST/MISC/56276/2014, dt. 11-10-2017) M/s. Volkswagen India (P) Ltd. v. Commr. of Central Excise 2014 (34) S.T.R. 135 (Tri. - Mumbai) : 2014 TaxPub(ST) 424 (CESTAT-Mum)

FAVOUR : In assessee's favour

A.Y. :

IN THE CESTAT, NEW DELHI BENCH

DILIP GUPTA, PRESIDENT & BIJAY KUMAR, (TECHNICAL MEMBER)

Mikuni India (P) Ltd. v. Commr. of CGST, Cus. & CE

Service Tax Appeal No. 52990 of 2016/DEL

Order No. 50949/2019/DEL

24 July, 2019