CCCEST v. Northern Operating Systems (P.) Ltd.

138 Taxmann.com 359Supreme Court of India2022#5411 most cited

What is CCCEST v. Northern Operating Systems (P.) Ltd. authority for?

The Supreme Court's decision in Northern Operating Systems is distinguishable from cases involving secondment agreements, as it dealt with indirect taxation concerning manpower recruitment and supply services, not the taxability of reimbursements for seconded employees as Fees for Technical Services (FTS).

21

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2023 to 2025.

Also referred to as

CCCEST v. Northern Operating Systems · 138 taxmann.com 359 · SC · secondment agreement · manpower recruitment · indirect taxation · FTS · Fees for Technical Services · Section 192 · Section 195

Sections most often in play

Section 192Section 195Section 9(1)(vii)Section 143(3)Section 144C(13)Section 133ASection 147Section 148

Issues it is cited on

section 194ldsection 270a(2)(a)section 9(i)(vii)section 9(i)section 194lsection 270a(6)section 270a(2)service pesection 195(1)section 195(2)section 270a(9)section 197

Judgments citing CCCEST v. Northern Operating Systems (P.) Ltd.

Serco India Pvt. Ltd., Pune vs. DCIT, Gurgaon

In the result, appeal filed by the Assessee stands allowed

ITA 1432/DEL/2016[2011-12]Status: DisposedITAT Delhi27 Jun 2023AY 2011-12

Bench: Shrianil Chaturvedi, Am & Shri N. K. Choudhry, Jm

For Appellant: Sh. Suraj Bhan Nain, Ld. AdvFor Respondent: Sh. Rajesh Kumar, Ld. CIT (DR)
Section 143(3)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, DELHI BEFORE SHRIANIL CHATURVEDI, ACCOUNTANT MEMBER, AM & SHRI N. K. CHOUDHRY, JM I.T.A. No. 1432/Del/2016 Assessment Year: 2011-12) Serco India Pvt. Ltd. DCIT Circle-4(1), 3rd Floor, Vanijya Nikunj, C/o Traveltime Car Rental Pvt. Ltd., Office No. 105, HSIIDC Building, Udyog Astral Court, B Wing, Near Vs. Vihar, Phase-V, Near Gaikwad Petrol Pump, Shankar Chowk, NH-8, Sanewadi, Aundh, Pune- Gurgaon. 411007. PAN No.AAJCS6704P (Appellant) (Respondent) : Appellant by : Sh. Suraj Bhan Nain, Ld. Adv &Sh. Mahfuzur Rehman, Ld. CA Respondent by : Sh. Rajesh Kumar, Ld. CIT…