https://www.taxtmi.com/caselaws?id=370403 The Tribunal ruled in favor of the appellant, setting aside the demand for Service Tax and penalties. It held that services provided between units of the same company were not taxable, as they constituted service to self and were not subject to Service Tax. Additionally, the Tribunal found that the extended period of limitation was not applicable, as all relevant facts were known to the Department since 2004, making the Show Cause Notice issued in 2008 time-barred. Consequently, the imposition of penalties based on the time-barred notice was deemed incorrect, leading to the appeal being allowed with consequential relief. en-us Thu, 27 Sep 2018 00:00:00 +0530 Sat, 17 Nov 2018 07:58:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370403 The Tribunal ruled in favor of the appellant, setting aside the demand for Service Tax and penalties. It held that services provided between units of the same company were not taxable, as they constituted service to self and were not subject to Service Tax. Additionally, the Tribunal found that the extended period of limitation was not applicable, as all relevant facts were known to the Department since 2004, making the Show Cause Notice issued in 2008 time-barred. Consequently, the imposition of penalties based on the time-barred notice was deemed incorrect, leading to the appeal being allowed with consequential relief. Case-Laws Service Tax Thu, 27 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370403