https://www.taxtmi.com/caselaws?id=754723 CESTAT Hyderabad dismissed Revenue's appeal regarding subsidiary company's service tax liability. The case involved a chain where one company provided services to another, which sub-contracted work to a USA entity, which further outsourced to another USA entity. Revenue contended that the USA entity's Indian representational office was liable for service tax on services rendered to the Indian company. CESTAT held that no service was provided by the Indian subsidiary to the recipient company, nor did it receive consideration. The tribunal rejected Revenue's argument that USA parent and Indian subsidiary should be treated as single entity under deeming provisions, finding no infirmity in the adjudicating authority's order. en-us Fri, 28 Jun 2024 00:00:00 +0530 Sat, 29 Jun 2024 08:08:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754723 CESTAT Hyderabad dismissed Revenue's appeal regarding subsidiary company's service tax liability. The case involved a chain where one company provided services to another, which sub-contracted work to a USA entity, which further outsourced to another USA entity. Revenue contended that the USA entity's Indian representational office was liable for service tax on services rendered to the Indian company. CESTAT held that no service was provided by the Indian subsidiary to the recipient company, nor did it receive consideration. The tribunal rejected Revenue's argument that USA parent and Indian subsidiary should be treated as single entity under deeming provisions, finding no infirmity in the adjudicating authority's order. Case-Laws Service Tax Fri, 28 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754723