banner_ad

Liability of Service Tax

1141 views 2 replies



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.


CCI Pro

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
06 May 2026
Account Assistant / Article Clerk

V.K. Ranjan & Co(Chartered Accountants)

New Delhi

B.Com

View Details
Company
05 May 2026
Accountant

Sanjay K Pathak & Associates

Noida

Graduate (Any)

View Details
Company
11 May 2026
AUDIT INTERN

M/S K.K.KHANNA AND COMPANY

Noida

CA Foundation

View Details
Company
09 May 2026
Audit Manager

Kanna and Associates

Coimbatore

CA Inter

View Details
Company
ARTICLESHIP 15 May 2026
Audit Assistant / Article Trainee / Intern

SSGS and Associates

Chennai

CA Inter

View Details
Company
08 May 2026
Paid Assistants

Quick Taxperts Private Limited

Bengaluru

Graduate (Any)

View Details
Company
29 April 2026
Internal Auditor

SNCO

Mumbai

CA Inter

View Details
Company
ARTICLESHIP 02 May 2026
Accounts and Audit Assistant

Kothawade and Laddha

Thane

B.Com

View Details