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SUPREME COURT
Mr. Balbir Singh, J
The Commissioner of Central Excise and Service Tax – Appellant
Versus
Northern Operating Systems (Pvt.) Ltd. – Respondent
| Table of Content |
|---|
| 1. overview of the facts and appeal background. (Para 1 , 2 , 4 , 5 , 6 , 8) |
| 2. understanding the agreements and their implications. (Para 3 , 10 , 30 , 31) |
| 3. arguments concerning nature of service and implications. (Para 7 , 19 , 20 , 21 , 23 , 24) |
| 4. court's examination of the contractual relationship. (Para 11 , 12 , 14 , 36) |
| 5. arguments from both parties on employer-employee relationship. (Para 15 , 16 , 26 , 27 , 28) |
| 6. court's decision regarding secondment and service tax implications. (Para 33 , 52 , 53 , 57) |
| 7. final conclusions and the order of the court. (Para 61 , 65 , 66 , 67) |
1. The Commissioner of Central Excise and Service Tax (hereafter variously described as "the revenue" or "the appellant") has preferred appeals (Under S.35L (b) of the Central Excise Act, 1944 .), directed against the impugned orders of the Customs, Excise and Service Tax Appellate Tribunal (hereafter "CESTAT") (Dated 23.12.2020 in Service Tax Appeal (STA) Nos. 22573-74/2014; STA No. 21502/2017, Service Tax / CROSS / 21077/2017 and Service Tax / CROSS / 20255/2018 ) which set aside two orders dated 03.03.2014 and 04.03.2014 by the Commissioner of Service Tax (hereafter "the Commission
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