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foreign GST on secondment of employees from foreign entities as you may be aware that this economy Arrangements economy Agreements are very much prevalent in multinational companies where they depute foreign employees to their Indian counterparts and this has been a bone of contention both under direct and indirect tax laws for long uh till tribunal level this issue has always been decided in favor of taxpayers that no service taxes payable on these Convent Arrangements but couple of months back we had Supreme Court ruling in case of Northern operative which said to the contrary so the Court held that its a import of service and service tax is stable uh we will be discussing in detail about the correctness of the Judgment but irrespective this was mostly a revenue neutral exercise because whatever tax would have been paid by the taxpayers would have been available as IDC and they were uh large interest penalty ITC implications so lot of representations happened uh before GST Council g
