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[Music] [Applause] [Music] hello everyone this is poonam harjani leader of taxmans advisory and research support services honorable supreme courts ruling in the case of northern operating systems this ruling has been much talked about debated and has been in controversy for the last several weeks honorable supreme court in this ruling has said that the employees that are sent to indian entity by an overseas entity and the payment with respect to such employees is paid back to the overseas entity unliable to be taxed in the hands of the indus indian entity under the service tax regime on reverse tax basis this ruling relates to the service tax law regime as i said however continues to hold relevance even with respect to the gst regime and therefore we have come up with todays analysis in which we are going to discuss the key observations and findings of honorable supreme court in this movie and expressing our take on them let me start with sharing the slides in the analysis section o
