https://www.taxtmi.com/caselaws?id=240827 Service tax was held inapplicable to services rendered by an SEZ unit to its DTA unit where both operated as parts of the same enterprise and were not separate legal persons. Separate registrations and invoices were insufficient to treat the units as distinct entities for tax purposes. Rule 19(7) of the SEZ Rules recognises a single enterprise operating in both SEZ and DTA, requires distinct identities and separate books of account, but does not make the SEZ unit a separate legal entity. On that basis, the Tribunal concluded that a tax charge requiring a service between one person and another could not be sustained, and the related demand, interest and penalties were unsustainable. en-us Wed, 07 Nov 2012 00:00:00 +0530 Thu, 12 Dec 2013 09:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240827 Service tax was held inapplicable to services rendered by an SEZ unit to its DTA unit where both operated as parts of the same enterprise and were not separate legal persons. Separate registrations and invoices were insufficient to treat the units as distinct entities for tax purposes. Rule 19(7) of the SEZ Rules recognises a single enterprise operating in both SEZ and DTA, requires distinct identities and separate books of account, but does not make the SEZ unit a separate legal entity. On that basis, the Tribunal concluded that a tax charge requiring a service between one person and another could not be sustained, and the related demand, interest and penalties were unsustainable. Case-Laws Service Tax Wed, 07 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240827