https://www.taxtmi.com/caselaws?id=247537 The Appellate Tribunal CESTAT KOLKATA ruled in favor of the Appellant, granting a waiver of the pre-deposit of Service Tax and penalties during the pendency of the Appeal. The Tribunal found that the entities involved were not separately incorporated companies but operated as units of the same legal entity, Tata Steel. Based on the analysis of the legal entity issue and relevant legal precedents, the Tribunal held that Service Tax may not be applicable for services between divisions of the same legal entity. en-us Thu, 20 Feb 2014 00:00:00 +0530 Sat, 13 Sep 2014 10:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247537 The Appellate Tribunal CESTAT KOLKATA ruled in favor of the Appellant, granting a waiver of the pre-deposit of Service Tax and penalties during the pendency of the Appeal. The Tribunal found that the entities involved were not separately incorporated companies but operated as units of the same legal entity, Tata Steel. Based on the analysis of the legal entity issue and relevant legal precedents, the Tribunal held that Service Tax may not be applicable for services between divisions of the same legal entity. Case-Laws Service Tax Thu, 20 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247537