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    <title>Appellant&#039;s Resource Sharing Among Group Companies Deemed Non-Taxable; No Service Tax Liability Found.</title>
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    <description>Sharing of resources and cost / expenses with the group companies - The activities carried out by the Appellant enables the Participating Group Companies to share the common services, the best available talent and resources required for carrying out their business activities. No taxable service is provided by the appellant - No service tax liability - AT</description>
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      <description>Sharing of resources and cost / expenses with the group companies - The activities carried out by the Appellant enables the Participating Group Companies to share the common services, the best available talent and resources required for carrying out their business activities. No taxable service is provided by the appellant - No service tax liability - AT</description>
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