https://www.taxtmi.com/caselaws?id=348309 The Tribunal overturned the decision of the Original Authority, ruling that the appellant was not liable to pay service tax under Business Auxiliary Service for incurring expenses shared with group companies. The Tribunal found that the appellant did not directly provide services to the group companies but merely acted as a nodal person to procure services from third parties. Citing legal precedents, the Tribunal concluded that sharing expenditure for common facilities does not constitute a taxable service, ultimately setting aside the service tax liability and allowing the appeal. en-us Thu, 03 Aug 2017 00:00:00 +0530 Thu, 26 Apr 2018 11:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348309 The Tribunal overturned the decision of the Original Authority, ruling that the appellant was not liable to pay service tax under Business Auxiliary Service for incurring expenses shared with group companies. The Tribunal found that the appellant did not directly provide services to the group companies but merely acted as a nodal person to procure services from third parties. Citing legal precedents, the Tribunal concluded that sharing expenditure for common facilities does not constitute a taxable service, ultimately setting aside the service tax liability and allowing the appeal. Case-Laws Service Tax Thu, 03 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348309