24 April 2015
Is service tax applicable, if the service provider and the service is provided abroad to the branch of an Indian Company. Is the Indian Company is liable to pay service tax. Kindly reply, thanks in advance
27 April 2015
Liability arises only wheb services is received in India. -Service received from provider of service located in non taxable territory to person located in non taxable territory is exempt - sr.no 34(c) of notification no 25/2012-ST dated 20-06-2012 effective from 01-07-2012.
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