https://www.taxtmi.com/caselaws?id=34261 The Appellate Tribunal in Chennai addressed the demand for service tax and penalties on M/s. Chemplast Sanmar Ltd. for technical testing and analysis services provided to its sister unit. The Tribunal ruled in favor of Chemplast Sanmar Ltd., finding that service tax cannot be levied when the provider and recipient of the service are the same legal entity. As a result, the Tribunal granted a waiver of pre-deposit and a stay on the recovery of the adjudged dues pending the appeal decision. en-us Fri, 02 Jan 2009 00:00:00 +0530 Sat, 01 Aug 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34261 The Appellate Tribunal in Chennai addressed the demand for service tax and penalties on M/s. Chemplast Sanmar Ltd. for technical testing and analysis services provided to its sister unit. The Tribunal ruled in favor of Chemplast Sanmar Ltd., finding that service tax cannot be levied when the provider and recipient of the service are the same legal entity. As a result, the Tribunal granted a waiver of pre-deposit and a stay on the recovery of the adjudged dues pending the appeal decision. Case-Laws Service Tax Fri, 02 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34261