Appellant Liable for Service Tax on Services from Foreign Parent Company u/s 66A, Finance Act 1944, Rule 2(1)(d.

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....Service tax liability - recipient of services - Since parent company does not have any office or establishment in India, by virtue of the provisions of Section 66A of Finance Act, 1944 read with Rule 2(1) (d) of the Service tax Rules, 1994, the appellant would be liable to pay service tax in respect of taxable service received by them .... - AT....