https://www.taxtmi.com/caselaws?id=754507 Jharkhand HC dismissed Revenue's appeal regarding service tax recovery from a company's internal service transactions. The Court held that services between two units of the same company constitute "service to self" and are not taxable under service tax law. Despite separate registrations under Service Tax Rules 1994, both units remain part of the same legal entity under Companies Act. The Court emphasized that a company incorporated under Companies Act 1956 is a single legal person and cannot reconstitute itself into separate entities. The Tribunal's contrary finding was deemed erroneous and perverse, violating established judicial precedent requiring larger bench referral for conflicting decisions. en-us Mon, 11 Dec 2023 00:00:00 +0530 Tue, 25 Jun 2024 15:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754507 Jharkhand HC dismissed Revenue's appeal regarding service tax recovery from a company's internal service transactions. The Court held that services between two units of the same company constitute "service to self" and are not taxable under service tax law. Despite separate registrations under Service Tax Rules 1994, both units remain part of the same legal entity under Companies Act. The Court emphasized that a company incorporated under Companies Act 1956 is a single legal person and cannot reconstitute itself into separate entities. The Tribunal's contrary finding was deemed erroneous and perverse, violating established judicial precedent requiring larger bench referral for conflicting decisions. Case-Laws Service Tax Mon, 11 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754507