2014 (8) TMI 513

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..... i K.K. Jaiswal, AR, for the Respondent. ORDER The appellant is a project office of Taisei Corporation, Japan which implements certain projects in India. The 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. The Delhi unit compiles such profit and loss statement for its own informa .....

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..... , ld. A.R. submits that the two entities are separate inasmuch as separate balance sheets are maintained and therefore Service Tax has to be paid. 4. Considered arguments on both the sides. We prima facie find that the 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 .....

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