2014 (8) TMI 513

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Advocate, for the Appellant. Shri K.K. Jaiswal, AR, for the Respondent. ORDER The appellant is a project office of Taisei Corporation, Japan which implements certain projects in India. The company in Japan deputed certain employees to Delhi office and their salary was paid abroad in Japan but shown in the profit and loss account prepared for Delhi unit. The Delhi unit compiles such profi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rvice involved. 3. Opposing the plea, ld. A.R. submits that the two entities are separate inasmuch as separate balance sheets are maintained and therefore Service Tax has to be paid. 4. Considered arguments on both the sides. We prima facie find that the Delhi office and the corporate office located at Japan are two offices of the same company. In such a situation, prima facie ther....