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Service Tax - Highlights / Catch Notes

Home Highlights July 2017 Year 2017 This

Reverse charge - transaction between the overseas branch and the ...

Case Laws     Service Tax

July 11, 2017

Reverse charge - transaction between the overseas branch and the appellant. - In the absence of an activity between the branch and the headquarters for an identified consideration, the remittance received from overseas customers through the branch to the appellant would not be liable to tax.

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