https://www.taxtmi.com/highlights?id=38077 Liability of service tax - expenditure incurred in setting up of certain branch offices in foreign countries - the legal fiction of considering a branch of an assessee as a separate establishment is not to tax a service rendered to its head office. Further, here there is no such service also has been identified with supporting evidence - the tax liability under BAS cannot be sustained. - AT en-us Thu, 22 Feb 2018 08:55:02 +0530 Thu, 22 Feb 2018 08:55:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=38077 Liability of service tax - expenditure incurred in setting up of certain branch offices in foreign countries - the legal fiction of considering a branch of an assessee as a separate establishment is not to tax a service rendered to its head office. Further, here there is no such service also has been identified with supporting evidence - the tax liability under BAS cannot be sustained. - AT Highlights Service Tax Thu, 22 Feb 2018 08:55:02 +0530 https://www.taxtmi.com/highlights?id=38077