Mitsubishi Electric India Pvt. Ltd. Vs. Union of India
Date: November 8, 2023
Subject Matter
Further proceedings related to the GST demand on salaries paid to seconded employees STAYED
Summary
Mitsubishi Electric India Pvt. Ltd. faces a GST demand of Rs. 20.46 Crores for payments made to seconded employees under a Secondment & Cost Reimbursement Agreement with its parent company in Japan. The demand is based on the Apex Court’s c…
FULL TEXT OF THE JUDGMENT/ORDER OF PUNJAB AND HARYANA HIGH COURT Inter alia contends that the petitioner has entered into Secondment & Cost Reimbursement Agreement dated 31.03.2019 (Annexure P-2) with Mitsubishi Electric Corporation, Japan, the parent company wherein certain employees have been seconded for service in India. While referring to the salary component it is pointed out that certai…