Service Tax Liability for Foreign Branch Offices: Legal Fiction Doesn't Apply, No Identifiable Service Found for BAS Taxation.

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....Liability of service tax - expenditure incurred in setting up of certain branch offices in foreign countries - the legal fiction of considering a branch of an assessee as a separate establishment is not to tax a service rendered to its head office. Further, here there is no such service also has been identified with supporting evidence - the tax liability under BAS cannot be sustained. - AT....