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Service Tax - Highlights / Catch Notes

Home Highlights August 2014 Year 2014 This

Import of services - if a branch of an Indian bank is situated ...


Foreign Branch of Indian Bank Not Separate Entity; Reimbursements Not Import of Services u/s 66A.

August 23, 2014

Case Laws     Service Tax     AT

Import of services - if a branch of an Indian bank is situated abroad, Section 66A does not envisage treating the foreign branch as a separate entity so far as the internal transactions are concerned, if the head-office reimburses to the foreign branch expenses incurred by them abroad - AT

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