https://www.taxtmi.com/caselaws?id=2316 Service tax on intra-company activities was found inapplicable where one part of the assessee company performed work for another part of the same company and no service was rendered to any person outside the company. The Tribunal noted that the Department did not cite any contrary authority to displace the precedent relied on by the assessee. Applying that precedent, it treated the absence of service to an outside person as taking the activity outside the tax demand, and the demand was regarded as not sustainable in law. en-us Fri, 04 May 2007 00:00:00 +0530 Tue, 22 Sep 2009 10:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2316 Service tax on intra-company activities was found inapplicable where one part of the assessee company performed work for another part of the same company and no service was rendered to any person outside the company. The Tribunal noted that the Department did not cite any contrary authority to displace the precedent relied on by the assessee. Applying that precedent, it treated the absence of service to an outside person as taking the activity outside the tax demand, and the demand was regarded as not sustainable in law. Case-Laws Service Tax Fri, 04 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2316