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2014 (8) TMI 513 - AT - Service TaxServices provided to office / unit located abroad - same entity - 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 - appellant submits that for levying Service Tax there should be two different legal entities involved — one providing service to the other - Held that:- Delhi office and the corporate office located at Japan are two offices of the same company. In such a situation, prima facie there cannot be any service by corporate office in Japan to Delhi office. Prima facie the demand is not maintainable. Therefore, there shall be waiver of dues for admission of appeal and stay on collection of dues arising from the impugned order during the pendency of the appeal - Stay granted.
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