The supply would be Vatable. In the recent clarification it is re-iterated that one needs to assess the Place of Establishment or Fixed Establishment closely connected your supply while evaluating the Place of Residence of the recipient for the purposes of Article 31. In this given case services are provided to UAE Branch hence the location of the Establishment closely related to the supply is UAE so VAT needs to be charged as the Place of Residence of the recipient will be considered as UAE itself.

Would suggest to go through the article recently shared on GCC Fintax by Mr. Dilip Jain explaining the recent clarification: https://www.gccfintax.com/articles/export-of-services-and-recent-fta-clarification-1564.asp