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    <title>2014 (11) TMI 833 - CESTAT CHENNAI</title>
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    <description>The Tribunal granted the appellant&#039;s request for waiver of predeposit of service tax on interconnection services provided internally within a PSU entity. Despite separate registrations for each division, the Tribunal considered the entity as a whole and ruled in favor of the appellant, citing case laws supporting the view that no service tax liability arises when services are not provided to external entities. The recovery of the service tax amount, interest, and penalties was stayed pending the final outcome of the appeal, providing relief to the appellant in this complex tax liability dispute.</description>
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      <title>2014 (11) TMI 833 - CESTAT CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=253516</link>
      <description>The Tribunal granted the appellant&#039;s request for waiver of predeposit of service tax on interconnection services provided internally within a PSU entity. Despite separate registrations for each division, the Tribunal considered the entity as a whole and ruled in favor of the appellant, citing case laws supporting the view that no service tax liability arises when services are not provided to external entities. The recovery of the service tax amount, interest, and penalties was stayed pending the final outcome of the appeal, providing relief to the appellant in this complex tax liability dispute.</description>
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      <pubDate>Tue, 05 Aug 2014 00:00:00 +0530</pubDate>
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