The case involved determining the liability of a subsidiary company to pay service tax for services...

The case involved determining the liability of a subsidiary company to pay service tax for services provided by its parent company in the USA. The subsidiary had subcontracted the services to the parent company, who further subcontracted to another entity. The appellate tribunal held that the subsidiary was not liable for service tax as the services were actually provided by the parent company, and no consideration was received by the subsidiary. The tribunal rejected the revenue's argument that the entities should be treated as one, emphasizing that the deeming provisions were not applicable in this context. The tribunal upheld the adjudicating authority's decision, dismissing the revenue's appeal. .....

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