https://www.taxtmi.com/forum/issue?id=3220 Service tax does not apply where one unit of the same legal entity provides services to another unit without charge; liability arises only when services are provided for consideration or to a distinct "person." If units have separate registrations and one unit invoices or charges the other for job work, service tax will be applicable; absent consideration or separate registration, intra-company job work is not taxable. en-us Mon, 25 Jul 2011 18:09:55 +0530 Thu, 23 Jan 2025 15:58:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=3220 Service tax does not apply where one unit of the same legal entity provides services to another unit without charge; liability arises only when services are provided for consideration or to a distinct "person." If units have separate registrations and one unit invoices or charges the other for job work, service tax will be applicable; absent consideration or separate registration, intra-company job work is not taxable. Discussion-Forum Service Tax Mon, 25 Jul 2011 18:09:55 +0530 https://www.taxtmi.com/forum/issue?id=3220