https://www.taxtmi.com/caselaws?id=77272 Service tax was held not leviable on testing services rendered by one unit of the same corporate entity to another unit, because inter-unit activity within a single company is not treated as a service to a separate legal person. The earlier view treating the units as distinct entities was rejected in favour of later Tribunal decisions. As no taxable service arose on self-supply, the penalties also could not be sustained and were set aside, leaving the assessee without tax liability on the inter-unit testing arrangement. en-us Thu, 26 Nov 2009 00:00:00 +0530 Fri, 03 Sep 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77272 Service tax was held not leviable on testing services rendered by one unit of the same corporate entity to another unit, because inter-unit activity within a single company is not treated as a service to a separate legal person. The earlier view treating the units as distinct entities was rejected in favour of later Tribunal decisions. As no taxable service arose on self-supply, the penalties also could not be sustained and were set aside, leaving the assessee without tax liability on the inter-unit testing arrangement. Case-Laws Service Tax Thu, 26 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77272