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2013 (12) TMI 48 - AT - Service TaxDemand of service tax - Service of club and association - Maintenance facility provided at Thialand - Appellant did not pay any service on such payments remitted abroad - Held that:- in the case of these services the liability is determined with reference to place of residence of the recipient of service rather than place of performance. In the view of the provisions in section 66A of the Finance Act, 1994 it appears that the applicant and the Branch in Dubai have to treated as different entities - Assessee directed to make a pre deposit - Partial stay granted.
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