https://www.taxtmi.com/caselaws?id=173156 Maintenance and repair work performed by a branch for its head office was treated as an intra-entity activity, and a service by one part of the same business concern to itself was held not to amount to a taxable service. Cancellation of invoices and re-issuance in the head office's name did not change the essential character of the transaction or create service tax liability. The Revenue's demand was therefore not sustainable. en-us Fri, 14 Jun 2013 00:00:00 +0530 Wed, 09 Sep 2015 15:55:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=173156 Maintenance and repair work performed by a branch for its head office was treated as an intra-entity activity, and a service by one part of the same business concern to itself was held not to amount to a taxable service. Cancellation of invoices and re-issuance in the head office's name did not change the essential character of the transaction or create service tax liability. The Revenue's demand was therefore not sustainable. Case-Laws Service Tax Fri, 14 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=173156