https://www.taxtmi.com/caselaws?id=784824 Reimbursements made to an overseas representative office were treated as payments to the assessee's own extended arm, not to a distinct legal person. On that basis, the arrangement was characterised as service to self, so the essential ingredients for service tax under reverse charge were absent, including a separate service provider-recipient relationship and taxable consideration. The amounts were also treated as expense reimbursements rather than agreed consideration for business support services, and therefore were not includible in the taxable value. The demand could not be sustained. en-us Fri, 09 Jan 2026 00:00:00 +0530 Tue, 13 Jan 2026 08:29:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784824 Reimbursements made to an overseas representative office were treated as payments to the assessee's own extended arm, not to a distinct legal person. On that basis, the arrangement was characterised as service to self, so the essential ingredients for service tax under reverse charge were absent, including a separate service provider-recipient relationship and taxable consideration. The amounts were also treated as expense reimbursements rather than agreed consideration for business support services, and therefore were not includible in the taxable value. The demand could not be sustained. Case-Laws Service Tax Fri, 09 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784824