Saurabh SinghalApr 12, 20201 min readSteel Authority of India vs. CST- Delhi TribunalBranch office, Liaison office and Agency office are not a separate person for the purpose of Section 66A of Service Tax Law. Hence, import of service from or to such units is not taxable under Service Tax Law under RCM basis.
Branch office, Liaison office and Agency office are not a separate person for the purpose of Section 66A of Service Tax Law. Hence, import of service from or to such units is not taxable under Service Tax Law under RCM basis.
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