https://www.taxtmi.com/caselaws?id=463102 The CESTAT Chennai held that the demand for service tax on out-roaming revenue transferred from related entities cannot be sustained as service tax was already discharged by those entities, preventing double taxation. The appellant was entitled to Cenvat credit on Business Support Services reimbursed by other circles, capital goods like HDPE ducts used for providing output services, and collection agent charges. Credit passed on to group concerns was also allowed despite procedural lapses. Credit on input services for which credit notes were received was upheld since the appellant bore the service tax burden. No penalties or extended period of limitation were imposed due to lack of suppression or non-cooperation. The appeal was allowed in part, setting aside demands related to double taxation and credit reversals, while confirming others subject to verification. en-us Fri, 12 Jul 2024 00:00:00 +0530 Wed, 06 Aug 2025 15:13:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463102 The CESTAT Chennai held that the demand for service tax on out-roaming revenue transferred from related entities cannot be sustained as service tax was already discharged by those entities, preventing double taxation. The appellant was entitled to Cenvat credit on Business Support Services reimbursed by other circles, capital goods like HDPE ducts used for providing output services, and collection agent charges. Credit passed on to group concerns was also allowed despite procedural lapses. Credit on input services for which credit notes were received was upheld since the appellant bore the service tax burden. No penalties or extended period of limitation were imposed due to lack of suppression or non-cooperation. The appeal was allowed in part, setting aside demands related to double taxation and credit reversals, while confirming others subject to verification. Case-Laws Service Tax Fri, 12 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463102