Liability of Service Tax



when the foreign comapny is a parent company having its branch office in india. The branch is providng taxable service to parent company and raising the Invoice on its parent company for that service. However the service so provided either directly to the parent comopany or on behalf of the parent company to its client in india.

whether such service by branch office is liable to service tax??

Replies (2)
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.

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
ARTICLESHIP 07 October 2026
Article Assistant

Malhotra Rajesh & Associates

New Delhi

B.Com

View Details
Company
30 September 2026
Senior Accounts Executive

Codeboard Technology

Chennai

MBA

View Details
Company
05 October 2026
Senior Accountant

Vision IT Peripherals Pvt Ltd

Mumbai

B.Com

View Details
Company
08 October 2026
Accounts and Tax Associate

POOJA R TELI & CO

Pune

CA Inter

View Details
Company
ARTICLESHIP 07 October 2026
Article Trainee/ CMA Trainee

RMA And Associates LLP

New Delhi

CA Inter

View Details
Company
26 September 2026
Chartered Accountant

pushpganga ventures

Pune

CA

View Details
Company
21 October 2026
CA INTER/ BCOM WITH EXPERIENCE

CA S KUMAR GUPTA & CO

Amritsar

CA Inter

View Details
Company
Featured ARTICLESHIP 06 October 2026
Semi Qualified

AJAY SINGH AND CO LLP

Thane

CA Final

View Details