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of <h1>CESTAT Kolkata: No Service Tax within Same Company</h1> <h3>INDIAN OIL CORPORATION LTD. Versus COMMISSIONER OF C. EX., PATNA</h3> The Appellate Tribunal CESTAT, Kolkata ruled in favor of the Appellants, waiving the pre-deposit requirement. The Department's attempt to levy Service Tax ... Demand (Service tax) - Department levied service tax on appellant in respect of activities which have been performed by one part of the appellant company for another part - Held that department contention was not correct and demand set aside The Appellate Tribunal CESTAT, Kolkata found in favor of the Appellants, waiving the pre-deposit requirement. The Department sought to levy Service Tax for activities within the same company, but since no service was rendered to an external party, no tax is payable. The decision was based on the case law of Precot Mills Ltd. The appeal was allowed, and the impugned order was set aside.
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