https://www.taxtmi.com/caselaws?id=769202 CESTAT New Delhi ruled in favor of the appellant regarding service tax liability on reverse charge basis for foreign currency expenses incurred by 100% EOU for business promotion activities. The Tribunal held that no service tax liability arises on payments made to overseas representative offices for branch expenses, relying on precedents from Torrent Pharmaceuticals Limited and Milind Kulkarni cases. The decision covered multiple periods from 2006-2014, consistently ruling that expenses for setting up and running overseas branches do not attract service tax under reverse charge mechanism. The impugned order was set aside and appeal allowed. en-us Mon, 21 Apr 2025 00:00:00 +0530 Tue, 22 Apr 2025 08:31:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769202 CESTAT New Delhi ruled in favor of the appellant regarding service tax liability on reverse charge basis for foreign currency expenses incurred by 100% EOU for business promotion activities. The Tribunal held that no service tax liability arises on payments made to overseas representative offices for branch expenses, relying on precedents from Torrent Pharmaceuticals Limited and Milind Kulkarni cases. The decision covered multiple periods from 2006-2014, consistently ruling that expenses for setting up and running overseas branches do not attract service tax under reverse charge mechanism. The impugned order was set aside and appeal allowed. Case-Laws Service Tax Mon, 21 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769202