https://www.taxtmi.com/caselaws?id=333114 The High Court upheld the dismissal of the Revenue's appeal, ruling that no service tax was payable as the SEZ unit did not charge the DTA unit for the services provided. The court emphasized that service tax is only applicable when services are actually charged for, which was not the case here. The court concluded that the SEZ and DTA units, although distinct for accounting purposes, were not separate legal entities, and therefore, the principle of mutuality did not apply. en-us Thu, 30 Jun 2016 00:00:00 +0530 Mon, 03 Oct 2016 18:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333114 The High Court upheld the dismissal of the Revenue's appeal, ruling that no service tax was payable as the SEZ unit did not charge the DTA unit for the services provided. The court emphasized that service tax is only applicable when services are actually charged for, which was not the case here. The court concluded that the SEZ and DTA units, although distinct for accounting purposes, were not separate legal entities, and therefore, the principle of mutuality did not apply. Case-Laws Service Tax Thu, 30 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333114