Service provided by branch office

No service tax on service from branch to HeadOffice .........it is same entity

That is correct. But 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. now whether such service by branch office is liable to service tax??

Actually the works done by Branch office for Head office is not a service, the intention of establishment of branch is for simplifying and timely completion of work. Branch also worked under the same name & use the same service tax registration for its transactions. If suppose different entity acts with different Service tax registration no as a branch, its not a branch and then it liable to pay Service Tax. The services provided by branch not a taxable service first of all it not a Service it is duty. B.V.K.Nageswara Rao Ph: 099891 57666, Email:nageswararao.bommakanti @ ril.com