{"id":394,"date":"2015-09-03T13:08:51","date_gmt":"2015-09-03T13:08:51","guid":{"rendered":"http:\/\/carajput.com\/blog\/?p=394"},"modified":"2021-11-16T17:57:42","modified_gmt":"2021-11-16T12:27:42","slug":"secondment-expatriation-of-staff-does-not-amount-to-manpower-supply-services","status":"publish","type":"post","link":"https:\/\/carajput.com\/blog\/secondment-expatriation-of-staff-does-not-amount-to-manpower-supply-services\/","title":{"rendered":"manpower supply services"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_58 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\n<p class=\"ez-toc-title\">Page Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-69e1ac07e2534\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #000000;color:#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #000000;color:#000000\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-69e1ac07e2534\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/carajput.com\/blog\/secondment-expatriation-of-staff-does-not-amount-to-manpower-supply-services\/#SECONDMENT_EXPATRIATION_OF_STAFF_DOES_NOT_AMOUNT_TO_%E2%80%98MANPOWER_SUPPLY_SERVICES\" title=\"SECONDMENT\/ EXPATRIATION OF STAFF DOES NOT AMOUNT TO &#8216;MANPOWER SUPPLY SERVICES&#8217;.\">SECONDMENT\/ EXPATRIATION OF STAFF DOES NOT AMOUNT TO &#8216;MANPOWER SUPPLY SERVICES&#8217;.<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/carajput.com\/blog\/secondment-expatriation-of-staff-does-not-amount-to-manpower-supply-services\/#Reassessment_and_revision_period_extended_in_Haryana_VAT%E2%80%93_a_disparaging_amendment_for_Haryana_Builders\" title=\"Reassessment and revision period extended in Haryana VAT&#8211; \na disparaging amendment for Haryana Builders\">Reassessment and revision period extended in Haryana VAT&#8211; \na disparaging amendment for Haryana Builders<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/carajput.com\/blog\/secondment-expatriation-of-staff-does-not-amount-to-manpower-supply-services\/#You_Have_to_Update_Your_Import_and_export_Code_on_yearly_basis_otherwise_you_will_face_Deactivation_of_the_IEC_code\" title=\"You Have to Update Your Import and export Code on yearly basis otherwise you will face Deactivation of the IEC code :\u00a0\">You Have to Update Your Import and export Code on yearly basis otherwise you will face Deactivation of the IEC code :\u00a0<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<p><a href=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2015\/11\/Untitled71A.png\" rel=\"attachment wp-att-1658\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-1658\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2015\/11\/Untitled71A-300x215.png\" alt=\"Untitled71A\" width=\"858\" height=\"615\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2015\/11\/Untitled71A-300x215.png 300w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2015\/11\/Untitled71A.png 477w\" sizes=\"(max-width: 858px) 100vw, 858px\" \/><\/a><\/p>\n<h2><span class=\"ez-toc-section\" id=\"SECONDMENT_EXPATRIATION_OF_STAFF_DOES_NOT_AMOUNT_TO_%E2%80%98MANPOWER_SUPPLY_SERVICES\"><\/span><span style=\"color: #808000;\"><strong>SECONDMENT\/ EXPATRIATION OF STAFF DOES NOT AMOUNT TO &#8216;MANPOWER SUPPLY SERVICES&#8217;.<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>In case of\u00a0<span style=\"color: #3366ff;\"><strong>Samsung India Electronics (P.) Ltd. Vs. Commissioner of Central Excise and Service Tax, New Delhi<\/strong><\/span>\u00a0(2015) 59\u00a0<a href=\"https:\/\/taxmann.com\/\">taxmann.com<\/a>\u00a0444 (New Delhi-CESTAT) honorable Delhi CESTAT held that secondment\/expatriation of staff does not amount to &#8216;manpower supply services&#8217;.<\/p>\n<p><span style=\"color: #808000;\"><strong>In the Instant case,\u00a0<\/strong><\/span>assessee was an Indian subsidiary of Samsung, Korea. The Samsung, Korea provided expatriates to assessee, for which assessee paid certain amount to said foreign holding company.<\/p>\n<p>Department argued that it amounted to &#8216;manpower supply services&#8217; and was liable to tax under reverse charge in hands of assessee.<br \/>\nHonorable CESTAT observed that all throughout staff had been expatriated by foreign holding company, those staff remained &#8217;employee&#8217; of assessee with control and supervision of assessee.<\/p>\n<p>Hence, secondment\/expatriation of staff from foreign holding company to assessee would not amount to manpower supply services.<\/p>\n<p><span style=\"color: #808000;\"><strong>DGFT<\/strong><\/span><\/p>\n<p>DGFT has made\u00a0<strong><span style=\"color: #3366ff;\"><a style=\"color: #3366ff;\" href=\"https:\/\/dgft.gov.in\/Exim\/2000\/PN\/PN15\/pn.29.e.pdf\">Amendments to Foreign Trade Policy 2015-2020<\/a>,<\/span><\/strong> which shall be effective from 1st July, 2015: Amendment has been made with respect to the Transitional Arrangement through which facility has been provided for exporters to continue to file applications for benefits under Chapter 3 schemes of the earlier Foreign Trade Policy (ies), as per procedures prescribed in the corresponding Hand Book of Procedures, v1 2009-2014.<\/p>\n<p>Further, the Applicants shall continue to file applications in respect of FPS\/ MLFPS\/FMS\/VKGUY\/SFIS\/ SHIS\/IEIS and Agri Infrastructure Incentive Scheme Scrip in the application form and manner prescribed in the corresponding Hand Book of Procedures.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Reassessment_and_revision_period_extended_in_Haryana_VAT%E2%80%93_a_disparaging_amendment_for_Haryana_Builders\"><\/span><span style=\"color: #808000;\"><strong>Reassessment and revision period extended in Haryana <a href=\"https:\/\/carajput.com\/services-vat.php\">VAT<\/a>&#8211;<br \/>\na disparaging amendment for Haryana Builders<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Recently, <a href=\"https:\/\/carajput.com\/services-vat.php\">Haryana Value Added Tax, 2003<\/a> has been amended vide Ordinance issued by the Governor dated 31.7.15 published vide Notification No Leg. 9\/2015 dated 3rd August 2015.<\/p>\n<p>The concerned amendment is effective with effect from 3rd August 2015. The major amendment increasing time limits for conducting assessment\/ reassessment\/ revision are laid down as below, for your kind perusal:<\/p>\n<p><strong><span style=\"color: #808000;\">Section 16<\/span>\u00a0<\/strong>contains provisions regarding assessment of unregistered dealer\u2019s liability to tax. Earlier in the case of unregistered dealer, the assessing authorities could assess the tax only within a period of three years from the end of the period for which the tax is to be computed.<\/p>\n<p>Now, with the amendment that period of three years has been increased to six years.<\/p>\n<p>Thus, with the effect of the amendment, the assessing authority can now assess tax of the unregistered builders, within a period of six years from the end of the period for which the tax is to be assessed.<\/p>\n<p>For example, the builders who are not registered in 2009-10 and no assessments has been made under Section 16 of the HVAT Act, till now, and the period of three years has also expired.<\/p>\n<p>However, with this amendment, the assessments could now be made for a past period of six years from the end of the period for which the tax is to be assessed.<\/p>\n<p>More read:<\/p>\n<ul>\n<li><a href=\"https:\/\/carajput.com\/blog\/key-characteristics-for-auto-population-of-e-invoice-details-in-gstr-1-2a-2b-4a-6a\/\">Key characteristics for Auto-population of e-invoice<\/a><\/li>\n<li><a href=\"https:\/\/carajput.com\/blog\/overview-of-invoice-furnishing-facility-iff-under-qrmp-scheme\/\">Overview of Invoice Furnishing Facility (IFF) Under QRMP Scheme<\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Further, Section 17 (reassessment) and Section 34 (revision) has also been amended for increasing the time limit within which assessing authority can reassess the tax\/revise the order.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"You_Have_to_Update_Your_Import_and_export_Code_on_yearly_basis_otherwise_you_will_face_Deactivation_of_the_IEC_code\"><\/span><strong>You Have to Update Your Import and export Code on yearly basis otherwise you will face Deactivation of the IEC code :\u00a0<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><a href=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2015\/09\/3.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-11412\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2015\/09\/3.jpg\" alt=\"\" width=\"683\" height=\"644\" \/><\/a><\/p>\n<p>All IMPORT EXPORT CODE holders are required to update and validate their IMPORT EXPORT CODE details, Even without any modifications from April to June each year via online systems, which does not allow their IEC to be deactivated and no activity for import or export.<\/p>\n<p>An IMPORT EXPORT CODE holder shall ensure that the IMPORT EXPORT CODE details are updated every year, during the period April-June, by electronic means.<\/p>\n<p>If IMPORT EXPORT CODE details have not been modified, the required details must also be confirmed online.<\/p>\n<p>If not updated within the prescribed time, an IMPORT EXPORT CODE shall be deactivated. On successful updating, IMPORT EXPORT CODE can therefore be deactivated. However, this would be without prejudice to any other measures taken to violate any other FTP provisions.<\/p>\n<p>IEC application and update processes in IMPORT EXPORT CODE are fully online, and the applicant can produce the IMPORT EXPORT CODE in accordance with the procedure detailed in the Procedure Manual.<\/p>\n<p>\u0905\u092a\u0928\u093e IMPORT EXPORT CODE UPDATE \u0915\u0930\u093e\u092f\u0947 BEFORE 30 JUNE 2021 \u0928\u0939\u0940 \u0924\u094b \u0906\u092a\u0915\u0940 SHIPMENT HOLD \u0939\u094b \u091c\u093e\u092f\u0947\u0917\u0940 GOVERNMENT NOTIFICATION<br \/>\nNO 58\/ 2015-220 DATE 12FEB 2021<\/p>\n<p><a href=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2015\/10\/1.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-11406\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2015\/10\/1-473x1024.jpg\" alt=\"\" width=\"603\" height=\"1305\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2015\/10\/1-473x1024.jpg 473w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2015\/10\/1-138x300.jpg 138w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2015\/10\/1.jpg 540w\" sizes=\"(max-width: 603px) 100vw, 603px\" \/><\/a><\/p>\n<p><a href=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2015\/10\/2.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-large wp-image-11407\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2015\/10\/2-942x1024.jpg\" alt=\"\" width=\"550\" height=\"598\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2015\/10\/2-942x1024.jpg 942w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2015\/10\/2-276x300.jpg 276w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2015\/10\/2-768x835.jpg 768w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2015\/10\/2.jpg 993w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/a>For query or help, contact: <a href=\"mailto:singh@carajput.com\">singh@carajput.com<\/a>\u00a0or call at 9555555480<\/p>\n","protected":false},"excerpt":{"rendered":"<p>SECONDMENT\/ EXPATRIATION OF STAFF DOES NOT AMOUNT TO &#8216;MANPOWER SUPPLY SERVICES&#8217;. In case of\u00a0Samsung India Electronics (P.) Ltd. Vs. Commissioner of Central Excise and Service Tax, New Delhi\u00a0(2015) 59\u00a0taxmann.com\u00a0444 (New Delhi-CESTAT) honorable Delhi CESTAT held that secondment\/expatriation of staff does not amount to &#8216;manpower supply services&#8217;. In the Instant case,\u00a0assessee was an Indian subsidiary of &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4],"tags":[3308,3310,3311,3312],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/394"}],"collection":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/comments?post=394"}],"version-history":[{"count":5,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/394\/revisions"}],"predecessor-version":[{"id":18950,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/394\/revisions\/18950"}],"wp:attachment":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/media?parent=394"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/categories?post=394"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/tags?post=394"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}