https://www.taxtmi.com/caselaws?id=331930 The Tribunal held that overseas branches are distinct entities from the head office for taxation purposes under the Finance Act, 1994. It emphasized that activities of overseas branches should not be classified under Indian tax laws unless tax liability is mitigated abroad. The Tribunal also ruled that services received by the appellant from its branches do not fall under section 66A, as they are related to export activities. Consequently, the demand for tax on reimbursements was deemed unauthorized, leading to the appeals being allowed and the tax and penalties imposed on the appellant and its officers being set aside. en-us Tue, 15 Mar 2016 00:00:00 +0530 Sat, 19 Nov 2016 12:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331930 The Tribunal held that overseas branches are distinct entities from the head office for taxation purposes under the Finance Act, 1994. It emphasized that activities of overseas branches should not be classified under Indian tax laws unless tax liability is mitigated abroad. The Tribunal also ruled that services received by the appellant from its branches do not fall under section 66A, as they are related to export activities. Consequently, the demand for tax on reimbursements was deemed unauthorized, leading to the appeals being allowed and the tax and penalties imposed on the appellant and its officers being set aside. Case-Laws Service Tax Tue, 15 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331930