https://www.taxtmi.com/highlights?id=31071 Import of services - are branches and head offices separate entities so as to attract service tax on outflow by head office to branches? - The transfer of funds by gross outflow or by netted inflow is nothing but reimbursements and taxing of such reimbursement would amount to taxing of transfer of funds which is not contemplated by Finance Act, 1994 - AT en-us Mon, 05 Sep 2016 15:38:27 +0530 Mon, 05 Sep 2016 15:38:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=31071 Import of services - are branches and head offices separate entities so as to attract service tax on outflow by head office to branches? - The transfer of funds by gross outflow or by netted inflow is nothing but reimbursements and taxing of such reimbursement would amount to taxing of transfer of funds which is not contemplated by Finance Act, 1994 - AT Highlights Service Tax Mon, 05 Sep 2016 15:38:27 +0530 https://www.taxtmi.com/highlights?id=31071