Reliance paid service tax on services from US firm, wrongful demand on Indian subsidiary quashed.

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....UTS-USA provided support services to Reliance Infocom Ltd. located in taxable territory. Reliance Infocom was liable to pay service tax under reverse charge mechanism on the amount paid to UTS-USA during the disputed period, which it discharged. UTS-India, a subsidiary of UTS-USA, was wrongly alleged as the service provider. The demand against UTS-India was set aside by CESTAT as the show cause notice was issued based on wrong presumption and invoking extended period of limitation was incorrect since Reliance Infocom had already paid the service tax. The appeal by UTS-India was allowed.....