https://www.taxtmi.com/caselaws?id=366926 The Tribunal ruled in favor of the appellant, determining that the transaction between the appellant and M/s. CMST-BSNL, an associated entity with separate service tax registration, was not subject to service tax. The Tribunal emphasized the lack of distinct service provider and recipient due to both entities being part of the same organization, leading to the conclusion that no service tax was payable. Additionally, the Tribunal found that the imposition of penalty in a time-barred show cause notice was unjustified as there was no tax liability, ultimately setting aside the commissioner's order and allowing the appeal on _11.09.2018_. en-us Tue, 11 Sep 2018 00:00:00 +0530 Mon, 26 Aug 2019 12:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366926 The Tribunal ruled in favor of the appellant, determining that the transaction between the appellant and M/s. CMST-BSNL, an associated entity with separate service tax registration, was not subject to service tax. The Tribunal emphasized the lack of distinct service provider and recipient due to both entities being part of the same organization, leading to the conclusion that no service tax was payable. Additionally, the Tribunal found that the imposition of penalty in a time-barred show cause notice was unjustified as there was no tax liability, ultimately setting aside the commissioner's order and allowing the appeal on _11.09.2018_. Case-Laws Service Tax Tue, 11 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366926