https://www.taxtmi.com/caselaws?id=387406 The tribunal concluded that the appellant's branch office in India constitutes a place of business, making services received from CRS companies taxable under Section 66A of the Finance Act, 1994. The tribunal referred the matter to a larger bench for clarification on the interpretation of Section 66A and the distinct entity status of the branch office and head office. The tribunal upheld the demand for service tax, interest, and penalties imposed by the Commissioner, emphasizing the appellant's non-compliance with service tax regulations. en-us Thu, 29 Aug 2019 00:00:00 +0530 Wed, 22 Jan 2020 15:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387406 The tribunal concluded that the appellant's branch office in India constitutes a place of business, making services received from CRS companies taxable under Section 66A of the Finance Act, 1994. The tribunal referred the matter to a larger bench for clarification on the interpretation of Section 66A and the distinct entity status of the branch office and head office. The tribunal upheld the demand for service tax, interest, and penalties imposed by the Commissioner, emphasizing the appellant's non-compliance with service tax regulations. Case-Laws Service Tax Thu, 29 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387406