https://www.taxtmi.com/caselaws?id=413177 The Tribunal allowed the appeal by M/s Kusum Healthcare Ltd, setting aside the demand for service tax on remittances to overseas branches. It was held that the remittances were for branch maintenance, not taxable services, thus penalties and interest liabilities were quashed. The Tribunal emphasized that taxing such internal financial flows was not the legislative intent, and statutory provisions applied were not meant to tax normal branch transactions. The order was pronounced on 01/10/2021. en-us Fri, 01 Oct 2021 00:00:00 +0530 Wed, 09 Nov 2022 13:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413177 The Tribunal allowed the appeal by M/s Kusum Healthcare Ltd, setting aside the demand for service tax on remittances to overseas branches. It was held that the remittances were for branch maintenance, not taxable services, thus penalties and interest liabilities were quashed. The Tribunal emphasized that taxing such internal financial flows was not the legislative intent, and statutory provisions applied were not meant to tax normal branch transactions. The order was pronounced on 01/10/2021. Case-Laws Service Tax Fri, 01 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413177