https://www.taxtmi.com/caselaws?id=774635 CESTAT NEW DELHI held that appellant was not liable for service tax on free telecom services provided to employees. The Tribunal relied on its earlier decision in appellant's Gurgaon Unit case, ruling that services to employees constitute "service to self" under Section 67(1) of Service Tax Act, with no separate service recipient or consideration involved. Since employees receive services solely for operational efficiency, no taxation arises. The impugned order was quashed and appeal allowed. en-us Fri, 11 Jul 2025 00:00:00 +0530 Fri, 11 Jul 2025 18:12:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774635 CESTAT NEW DELHI held that appellant was not liable for service tax on free telecom services provided to employees. The Tribunal relied on its earlier decision in appellant's Gurgaon Unit case, ruling that services to employees constitute "service to self" under Section 67(1) of Service Tax Act, with no separate service recipient or consideration involved. Since employees receive services solely for operational efficiency, no taxation arises. The impugned order was quashed and appeal allowed. Case-Laws Service Tax Fri, 11 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774635