Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2013 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (6) TMI 705 - AT - Service TaxExtract: .......venue, we do not find any merit in the Revenue’s appeal. Service by the branch to Head Office cannot be considered as a taxable service. Therefore, the question of payment of any Service Tax on this service does not arise at all. In view of the above, we dismiss the appeal of the Revenue as devoid of merits. (Dictated and pronounced in Court)
|