Branch in any other country, treated as ‘separate person’, Service tax not payable in India

Kalpataru Power Transmission Ltd Vs C.C.E. & S.T. (CESTAT Ahmedabad)

Held that a person carrying on a business through a branch or agency in any country shall be treated as having a business establishment in that country and such establishment situated abroad as a ‘separate person’.

Facts-

The intelligence was gathered that appellant received various services from abroad but had not been paying service tax appropriately on the va

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