Liability of Service Tax

The liability for service tax arises on the basis of citus of service provider and the citus of services rendered. it is more important to check the citus of services rendered. if the citus of services rendered is in India, then it shall be taxable under the Service Tax. In this particular case, the branch is liable to collect and deposit the service tax on behalf of its head office.

Hi, as per your query, i suggest that first all barnch providing taxable in Indai or outside India i.e. export of services. If services provided in India then it is taxable in the hands of branch.