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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 ...


Overseas branch transactions with appellant not taxed under reverse charge; no service tax on remittances from overseas customers.

July 11, 2017

Case Laws     Service Tax     AT

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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