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 value of services received from the service providers who are not having fixed establishment in India under the provisions of Section 66A of the Finance Act, 199...