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Service Tax - Highlights / Catch Notes

Home Highlights February 2018 Year 2018 This

Liability of service tax - expenditure incurred in setting up of ...

Case Laws     Service Tax

February 22, 2018

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 as a separate establishment is not to tax a service rendered to its head office. Further, here there is no such service also has been identified with supporting evidence - the tax liability under BAS cannot be sustained. - AT

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