https://www.taxtmi.com/caselaws?id=416851 The Tribunal ruled that payments made by the head office to overseas branches were not subject to service tax as they were for recurring expenses, not specific services. The demand for service tax on these payments was set aside. The issue of additional demands and interest was remanded for verification, with no penalties imposed for payments made pre-Show Cause Notice. The appeal was partly allowed through remand. en-us Tue, 04 Jan 2022 00:00:00 +0530 Fri, 21 Oct 2022 15:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416851 The Tribunal ruled that payments made by the head office to overseas branches were not subject to service tax as they were for recurring expenses, not specific services. The demand for service tax on these payments was set aside. The issue of additional demands and interest was remanded for verification, with no penalties imposed for payments made pre-Show Cause Notice. The appeal was partly allowed through remand. Case-Laws Service Tax Tue, 04 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416851