Appeal on whether head office-branch transfers are reimbursements not taxable under Section 66A and distinct persons for reverse charge

The SC entertained an appeal challenging CESTAT's conclusion that transfers between a head office and its branches constitute reimbursements and are not taxable services under section 66A of the Finance Act, 1994, and whether branches and head office are distinct taxable persons attracting reverse charge. The court noted the legal issue and issued notice, preserving CESTAT's reasoning as the central question for adjudication. Civil Appeal No. 5602 of 2015.

---

---

ORDER: The Court "Delay condoned." The Court directed that "Issue notice." A member of the Bar appearing for the respondent/proponent indicated acceptance of notice ("learned counsel accepts notice"). The matter is to be consolidated and "Tag with Civil Appeal No. 5602 of 2015." Procedural posture: brief administrative order admitting delay, directing service of process, recording appearance/acceptance of notice by counsel, and ordering consolidation with an existing civil appeal for coordinated disposal. No substantive adjudication or legal holdings on merits are recorded.

---