https://www.taxtmi.com/caselaws?id=31925 The Tribunal held that the appellants did not provide services to any external party but only to themselves, thus rejecting the demand for service tax under "Business Auxiliary Service" (BAS) for the period August 2003 to September 2006. The Tribunal emphasized that services rendered by a company to itself are not subject to service tax, referencing previous decisions. Penalties imposed on the appellants were also set aside, emphasizing the need to identify the recipient of services to determine the applicability of service tax. en-us Thu, 18 Sep 2008 00:00:00 +0530 Sun, 29 Mar 2009 09:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31925 The Tribunal held that the appellants did not provide services to any external party but only to themselves, thus rejecting the demand for service tax under "Business Auxiliary Service" (BAS) for the period August 2003 to September 2006. The Tribunal emphasized that services rendered by a company to itself are not subject to service tax, referencing previous decisions. Penalties imposed on the appellants were also set aside, emphasizing the need to identify the recipient of services to determine the applicability of service tax. Case-Laws Service Tax Thu, 18 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31925