Metal One Corporation India Pvt Ltd Vs Union of India
Date: October 22, 2024
Subject Matter
No GST on salary paid to seconded employees as per Circular No. 210/4/2024-GST dated June 26, 2024
Summary
The case law revolves around various writ petitions that challenge Show Cause Notices (SCNs) issued for alleged tax liabilities under the Central Goods and Services Tax (CGST) Act, particularly concerning the supply of services involving the secondme…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. These writ petitions impugn the Show Cause Notices 1 which had come to be issued by the respondents and pertained to a perceived liability of tax under the Central Goods and Services Tax, Act 2017 2 on supply of services and which in turn was connected with the placement of foreign expatriates to aid and assist in the func-tions being carried…