https://www.taxtmi.com/forum/issue?id=1910 Whether a foreign parent's allocation of Corporate Product Manager costs to an Indian subsidiary is an import of service turns on whether the parent provides identifiable services to the subsidiary. Promotion or market development activities suggest business auxiliary services, while product design or advisory work suggests management consultancy. Mere cost allocation without substantive services requires detailed factual description to avoid import characterization. en-us Sat, 01 May 2010 11:33:52 +0530 Thu, 23 Jan 2025 15:58:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=1910 Whether a foreign parent's allocation of Corporate Product Manager costs to an Indian subsidiary is an import of service turns on whether the parent provides identifiable services to the subsidiary. Promotion or market development activities suggest business auxiliary services, while product design or advisory work suggests management consultancy. Mere cost allocation without substantive services requires detailed factual description to avoid import characterization. Discussion-Forum Service Tax Sat, 01 May 2010 11:33:52 +0530 https://www.taxtmi.com/forum/issue?id=1910