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M/s Tech Mahindra Ltd., Milind Kulkarni Versus Commissioner of Central Excise, Pune - I - 2016 (9) TMI 191 - CESTAT MUMBAI
Import of services - taxability of services rendered by subsidiaries to the parent company reverse charge mechanism - section 66A of Finance Act, 1994 - are branches and head offices separate entities so as to attract service tax on outflow by head office to branches? - Held that - The proposition that the intent of section 66A in taxing the activity rendered by an overseas branch to its headquarters in India is limited to the local commercial or business activities of the head office is thereby....... + More