Case-Laws – GST – Highlights – In cases involving secondment of employees and placement of foreign expatriates to assist functions, the value ascribed to supply of goods and services is regulated by Rule 28 of Central Goods and Services Tax Rules, 2017. Despite payments made, no invoices were raised by entities for services provided by related foreign entities. The Circular's stance treating value as 'Nil' in such cases may be contentious or contrary to Second Proviso of Rule 28. However, as no invoices were generated in present petitions, the value must be treated as 'Nil' per Circular's terms. Consequently, no tax liability arises, rendering impugned Show Cause Notices futile and impractical. The High Court set aside the Show Cause Notices and allowed the petition. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax
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