Reverse charge

ST not applicable becoz services are not recieved by "A" co. but by its branch which is outside the taxable territory. For the application of ST it is must that services must be recieved in taxable territory.

Here taxable territory is India except J & K.

thanx for your reply but what wud be the case if bill is in the name of indian H.O. not the Dubai branch, other conditions same as above and H.O.has not passed a debit note to branch for the concerned payment.

In that case also my answer would be same becoz it can be argued that service has not been rendered in india.

Suppose a person in mumbai rendered construction services to  another Person in Mumbai whose establishment is in Jammu & Kashmir and invoice is on the name of J&K office. In  that case services become taxable becoz services rendered in taxable territory which is Mumbai.