https://www.taxtmi.com/caselaws?id=768334 CESTAT Mumbai held that the Indian branch office was not liable to pay service tax on reverse charge basis under Section 66A for OIDAR services contracted by its overseas head office with CRS/GDS companies during 2006-2012. The tribunal found that services provided between entities situated outside India (Singapore to Hong Kong) are not covered under Section 66 service tax levy. Since the Indian branch office was not the recipient of OIDAR services and operates as a separate entity from the head office for service tax purposes, Section 66A reverse charge mechanism did not apply. The demand was set aside and appeal allowed. en-us Thu, 03 Apr 2025 00:00:00 +0530 Fri, 04 Apr 2025 11:24:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768334 CESTAT Mumbai held that the Indian branch office was not liable to pay service tax on reverse charge basis under Section 66A for OIDAR services contracted by its overseas head office with CRS/GDS companies during 2006-2012. The tribunal found that services provided between entities situated outside India (Singapore to Hong Kong) are not covered under Section 66 service tax levy. Since the Indian branch office was not the recipient of OIDAR services and operates as a separate entity from the head office for service tax purposes, Section 66A reverse charge mechanism did not apply. The demand was set aside and appeal allowed. Case-Laws Service Tax Thu, 03 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768334