Supervisory permanent establishment requires project-wise duration and qualifying construction nexus; offshore supplies and salary reimbursements rema...
Transfer-pricing comparability permits fresh objections and filters where software service comparables are functionally unsuitable for arm's-length pr...
Territorial rendering requirement excludes China-based management and consultancy services from fees for technical services under the India-China DTAA...
FEMA borrowing restrictions bind charitable trusts, and civil penalties apply without proving intent for delayed repayment of non-resident rupee loans...
CESTAT adjudicated a service tax dispute involving OIDAR services contracted by an overseas head office with CRS/GDS companies. The tribunal held that services provided between entities in Singapore and Hong Kong fall outside service tax levy under Section 66. The Indian branch office was not deemed liable for service tax on reverse charge basis, as the services were conducted exclusively between non-Indian entities. The tribunal distinguished between head office and branch office legal identities, concluding that the branch office cannot be compelled to pay service tax for transactions not directly involving Indian territorial jurisdiction. The impugned order was set aside, and the appeal was allowed.
CESTAT adjudicated a service tax dispute involving OIDAR services contracted by an overseas head office with CRS/GDS companies. The tribunal held that services provided between entities in Singapore and Hong Kong fall outside service tax levy under Section 66. The Indian branch office was not deemed liable for service tax on reverse charge basis, as the services were conducted exclusively between non-Indian entities. The tribunal distinguished between head office and branch office legal identities, concluding that the branch office cannot be compelled to pay service tax for transactions not directly involving Indian territorial jurisdiction. The impugned order was set aside, and the appeal was allowed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4897 
