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of <h1>Inter-unit Service Tax Liability: CESTAT Rules in Favor of Corporate Entity.</h1> <h3>CHEMPLAST SANMAR LTD. Versus COMMISSIONER OF CENTRAL EXCISE, SALEM</h3> The Appellate Tribunal CESTAT, Chennai held that different units of a corporate entity do not qualify as separate legal entities for service tax purposes. ... Testing Service- Penalty- The liability to service tax on ‘testing services’ the penalties was imposed by the authorities. Held that- in the light of the decision of Precot Mills Ltd. v. Commissioner of Central Excise, Tirupati 2006 -TMI - 479 - Appellate Tribunal, Bangalore, set aside the impugned order and allow the appeal. The Appellate Tribunal CESTAT, Chennai upheld the liability to service tax on 'testing services' provided by the assessee from Mettur Dam to their Karikal unit. The decision was based on the separate legal entity status of the units. However, following previous rulings, the Tribunal ruled that different units of a corporate entity do not constitute separate legal entities for service tax purposes. Therefore, the impugned order was set aside, and the appeal was allowed.
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