Can Service Tax Be Levied on What a Company Pays Its Own Overseas Offices?

Confederation of Indian Industry Vs Commissioner of CGST (CESTAT Delhi) The Setup Like most major industry bodies operating internationally, the Confederation of Indian Industry (CII) maintained liaison offices in several countries. These were not subsidiaries, not revenue-generating businesses, and not independent entities in any meaningful sense. They were essentially outposts   staffed by CII’s own employees, funded through expense reimbursements from the Delhi headquarters, and limited in their function to coordination, communication, and trade promotion. The tax department saw things d...