https://www.taxtmi.com/caselaws?id=769412 CESTAT Kolkata allowed the appeal, setting aside service tax demands on inter-division charges between units of the same legal entity. The tribunal held that services provided by one division to another within the same company constitute self-service, making service tax inapplicable. The appellant maintained separate records for CENVAT credit on taxable services, satisfying Rule 6 requirements and eliminating the 5% payment obligation on exempted goods. Since no tax suppression was established and demands were unsustainable, associated interest and penalties under section 78 were also set aside. en-us Wed, 29 Jan 2025 00:00:00 +0530 Wed, 23 Apr 2025 13:13:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769412 CESTAT Kolkata allowed the appeal, setting aside service tax demands on inter-division charges between units of the same legal entity. The tribunal held that services provided by one division to another within the same company constitute self-service, making service tax inapplicable. The appellant maintained separate records for CENVAT credit on taxable services, satisfying Rule 6 requirements and eliminating the 5% payment obligation on exempted goods. Since no tax suppression was established and demands were unsustainable, associated interest and penalties under section 78 were also set aside. Case-Laws Service Tax Wed, 29 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769412