The appellant is paying service tax from Mumbai main office in ...

Case Laws Service Tax

November 16, 2013

The appellant is paying service tax from Mumbai main office in respect of all the branch offices and, therefore, nothing wrong in taking cenvat credit just because the invoices are in the name of branch offices - AT

View Source

← Previous Next →

The appellant is paying service tax from Mumbai main office in ...

Case Laws Service Tax

November 16, 2013

You may also like:

Input tax credit on common services - Eligibility of Head Office to avail ITC - in the instant case, it is observed that the common input services received by the...

Levy of service tax - applicability of Reverse Charge Mechanism - Business Auxiliary Service - he services have been provided by the foreign agents to the foreign site...

Levy of GST on services provided by Head Office to its Branch Offices/Units - it is adequately evident that the impugned activities of providing facilitation services to...

Import of services - are branches and head offices separate entities so as to attract service tax on outflow by head office to branches? - The transfer of funds by gross...

CENVAT Credit - Credit disallowed alleging that these services are consumed in the Mumbai office. It is not in dispute that the Mumbai office is an integral part of the...

Denial of CENVAT credit for expenses incurred at unregistered branches and the demand raised by revenue authorities. The key points are: The appellant undertakes...

CENVAT Credit - input services or not - The appellant has successfully established that these three zonal offices are integral part and parcel of the appellant only and...

Liability of service tax - expenditure incurred in setting up of certain branch offices in foreign countries - the legal fiction of considering a branch of an assessee...

Taxability of interest payable/paid by the Indian branch office to the head office and its other overseas branches - even though the submission of the Revenue that the...

Levy of service tax - applicability of Reverse Charge Mechanism - the services have been provided by the foreign Insurance Company to the foreign site office/branch...

Income taxable in India - Taxability of interest paid by the Indian branch office to the other overseas branches of the assessee - the fiction of hypothetical...

Discharge of service tax liability by other branch office - In the absence of any such co-relation, it can not be said that appellant has discharged the service tax...

Refund of service tax aid on input services - export of taxable output services - Service tax was paid on RCM basis - The subsidiaries/ branch offices provide the said...

CENVAT Credit - Input Services - services of electricity expenses in connection with their head office - The location of the head office is immaterial so long it is used...

Issuance of SCN - assessee contested that they have taken service tax registration at Mumbai as their registered office is situated in Mumbai and service has been...

Quick Updates: