https://www.taxtmi.com/caselaws?id=397033 The Tribunal allowed the appeal in favor of the appellant company, holding that the services provided were not subject to service tax under Business Auxiliary Service (BAS) due to the principle of mutuality and lack of consideration for the services provided to group companies. The Tribunal emphasized the absence of a service provider-client relationship and the cost-sharing basis of the services, setting aside the Commissioner's decision and ruling in favor of the appellant based on precedent and the mutuality principle. en-us Wed, 29 Jul 2020 00:00:00 +0530 Fri, 31 Jul 2020 13:30:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397033 The Tribunal allowed the appeal in favor of the appellant company, holding that the services provided were not subject to service tax under Business Auxiliary Service (BAS) due to the principle of mutuality and lack of consideration for the services provided to group companies. The Tribunal emphasized the absence of a service provider-client relationship and the cost-sharing basis of the services, setting aside the Commissioner's decision and ruling in favor of the appellant based on precedent and the mutuality principle. Case-Laws Service Tax Wed, 29 Jul 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397033