https://www.taxtmi.com/caselaws?id=241127 Service tax under reverse charge was prima facie not payable in India where overseas branches rendered services to foreign customers, the services were performed and consumed outside India, and local tax had allegedly been paid abroad. Section 66A of the Finance Act, 1994 was viewed as applying only when services are received in India by a person in India, which was not shown on the facts. The Tribunal also noted that service tax is a destination-based consumption levy and that the activity could fall within export of service under Rule 3 of the Export Service Rules, 2005. The demand was therefore not sustained at that stage and the matter was remanded for fresh adjudication. en-us Wed, 06 Mar 2013 00:00:00 +0530 Tue, 11 Feb 2014 15:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241127 Service tax under reverse charge was prima facie not payable in India where overseas branches rendered services to foreign customers, the services were performed and consumed outside India, and local tax had allegedly been paid abroad. Section 66A of the Finance Act, 1994 was viewed as applying only when services are received in India by a person in India, which was not shown on the facts. The Tribunal also noted that service tax is a destination-based consumption levy and that the activity could fall within export of service under Rule 3 of the Export Service Rules, 2005. The demand was therefore not sustained at that stage and the matter was remanded for fresh adjudication. Case-Laws Service Tax Wed, 06 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241127