In Brief
The Supreme Court held that an overseas group company provided manpower services to its Indian affiliate Northern Operating Systems (NOS) through seconded employees. While NOS had operational control during the secondment period, the overseas employer retained overall control—employees returned upon assignment completion and retained foreign employment rights. Applying a multi-factor test, the Court found this constituted taxable 'manpower supply service' under service tax law. However, the Court set aside the extended period assessment for non-willful suppression of facts, finding NOS acted in good faith. The appeals were partly allowed, restoring the original demands but only for normal assessment periods, not the extended period.", <parameter name="subject_tags">["Service Tax", "Manpower Supply", "Secondment Arrangements", "International Taxation", "Finance Act 1994", "CESTAT", "Consideration", "Employment Relationship", "Extended Period Assessment"]
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