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Canon India Private Limited – CESTAT Chandigarh

Demand of service tax in respect of payments of salary to expats under head Manpower Supply Service under reverse charge mechanism post 1st July 2012.

Hon’ble Member Technical held that the decisions rendered prior to 1st July 2012 are not applicable to the present case. However, Member Judicial observed that Member Technical has not distinguished the facts of the present case from the cited cases.

Matter referred to Hon’ble President for referring to Larger Bench of Tribunal and to determine whether service tax will be leviable on salary of expats post 1st July 2012 under RCM.

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