https://www.taxtmi.com/caselaws?id=329709 Service tax on inter-unit support services depends on whether the taxable service has an ascertainable value or consideration. Although a Special Economic Zone unit and a Domestic Tariff Area unit of the same company may be treated as separate identities for the SEZ regulatory regime, that segregation does not by itself defeat taxability under the Finance Act, 1994. On the facts, the inter-unit invoices were only for convenience and no actual charge was made or collected, so there was no basis to levy service tax on a deemed value. The levy was therefore unsustainable where consideration was absent. en-us Fri, 01 Jul 2016 00:00:00 +0530 Tue, 28 Mar 2017 18:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329709 Service tax on inter-unit support services depends on whether the taxable service has an ascertainable value or consideration. Although a Special Economic Zone unit and a Domestic Tariff Area unit of the same company may be treated as separate identities for the SEZ regulatory regime, that segregation does not by itself defeat taxability under the Finance Act, 1994. On the facts, the inter-unit invoices were only for convenience and no actual charge was made or collected, so there was no basis to levy service tax on a deemed value. The levy was therefore unsustainable where consideration was absent. Case-Laws Service Tax Fri, 01 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329709