https://www.taxtmi.com/article/detailed?id=263 Levy of service tax requires a service provided by one person to another; captive or in house services exchanged between units owned by the same legal person do not create a client-service provider relationship and are not taxable. Accounting entries, debit/credit notes or profit centre allocations within a single legal entity cannot be treated as consideration from a distinct person. Tribunal precedents rejecting demands for inter unit charges under Business Auxiliary Services illustrate this principle. en-us Sat, 10 Jan 2009 00:00:00 +0530 Sat, 10 Jan 2009 12:36:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=263 Levy of service tax requires a service provided by one person to another; captive or in house services exchanged between units owned by the same legal person do not create a client-service provider relationship and are not taxable. Accounting entries, debit/credit notes or profit centre allocations within a single legal entity cannot be treated as consideration from a distinct person. Tribunal precedents rejecting demands for inter unit charges under Business Auxiliary Services illustrate this principle. Articles Service Tax Sat, 10 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=263