https://www.taxtmi.com/caselaws?id=460420 CESTAT MUMBAI (LB) resolved conflicting tribunal decisions regarding service tax liability under Section 66A of Finance Act, 1994. The tribunal held that branch office of international airline cannot be liable for service tax on reverse charge basis when head office receives services from foreign CRS/GDS companies. The establishment most directly concerned with receipt of service determines liability. Since head office contracted for and received services while branch office merely facilitated local operations, only head office qualifies as service recipient. Branch office cannot be held liable for service tax under reverse charge mechanism as it did not receive services from foreign providers. en-us Mon, 02 Sep 2024 00:00:00 +0530 Thu, 23 Jan 2025 19:45:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=460420 CESTAT MUMBAI (LB) resolved conflicting tribunal decisions regarding service tax liability under Section 66A of Finance Act, 1994. The tribunal held that branch office of international airline cannot be liable for service tax on reverse charge basis when head office receives services from foreign CRS/GDS companies. The establishment most directly concerned with receipt of service determines liability. Since head office contracted for and received services while branch office merely facilitated local operations, only head office qualifies as service recipient. Branch office cannot be held liable for service tax under reverse charge mechanism as it did not receive services from foreign providers. Case-Laws Service Tax Mon, 02 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=460420