Service by branch office in USA to AE situated outside India is not covered under Finance Act, 1994

Cognizant Technology Solutions India Private Limited Vs Commissioner of GST & Central Excise (CESTAT Chennai) CESTAT Chennai held that branch office located in USA rendered the ‘onsite support service’ to its associated enterprise (AE) situated outside India and hence the same is not exigible to tax under the Finance Act, 1994 and accordingly all charges under the Finance Act are set aside. Facts- During the course of audit, it was noticed from the Income Tax Returns in Form 3CEB filed by the CTS India for the Financial Years 2012 – 13 and 2013 – 14, that they had declared to have ...