https://www.taxtmi.com/caselaws?id=190601 The Tribunal ruled that the services provided by the Indian subsidiary to Indian customers were troubleshooting services, not management, maintenance, or repair services. The service was performed exclusively in India for Indian clients, with no part of the taxable service being performed outside India. The Tribunal found that the ultimate responsibility for the service provision lay with the US holding company, establishing no direct nexus between the Indian subsidiary and Indian customers. Consequently, the service provided by the appellant was deemed to be to the US company, resulting in a waiver of the pre-deposit requirement for the Service Tax liability. en-us Wed, 11 Dec 2013 00:00:00 +0530 Mon, 20 Feb 2017 13:21:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190601 The Tribunal ruled that the services provided by the Indian subsidiary to Indian customers were troubleshooting services, not management, maintenance, or repair services. The service was performed exclusively in India for Indian clients, with no part of the taxable service being performed outside India. The Tribunal found that the ultimate responsibility for the service provision lay with the US holding company, establishing no direct nexus between the Indian subsidiary and Indian customers. Consequently, the service provided by the appellant was deemed to be to the US company, resulting in a waiver of the pre-deposit requirement for the Service Tax liability. Case-Laws Service Tax Wed, 11 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190601