https://www.taxtmi.com/caselaws?id=75894 Services rendered by one constituent unit of a Hindu Undivided Family to other constituent units of the same HUF were treated as internal arrangements, not taxable services supplied to a client. The charging basis for manpower recruitment or supply agency service requires a provider-client relationship, and that requirement was not met where the transaction remained within the same legal entity. Debit notes were viewed only as internal accounting entries and not as evidence of an independent taxable service relationship. On that reasoning, service tax could not be levied on services effectively rendered to oneself, and the demand was unsustainable. en-us Wed, 09 Sep 2009 00:00:00 +0530 Fri, 30 Jul 2010 16:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75894 Services rendered by one constituent unit of a Hindu Undivided Family to other constituent units of the same HUF were treated as internal arrangements, not taxable services supplied to a client. The charging basis for manpower recruitment or supply agency service requires a provider-client relationship, and that requirement was not met where the transaction remained within the same legal entity. Debit notes were viewed only as internal accounting entries and not as evidence of an independent taxable service relationship. On that reasoning, service tax could not be levied on services effectively rendered to oneself, and the demand was unsustainable. Case-Laws Service Tax Wed, 09 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75894