https://www.taxtmi.com/caselaws?id=791551 Inter-division maintenance and repair services within the same organisation were treated as not taxable as services provided to another person because the divisional units were not separate persons for service tax purposes. The cost was merely transferred through debit entries, and any service tax paid would have been available as credit to the recipient units, making the situation revenue neutral. On that basis, the inter-division services were held not exigible to service tax and the demand could not be sustained, with consequential relief following. en-us Mon, 02 Mar 2026 00:00:00 +0530 Wed, 13 May 2026 08:40:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791551 Inter-division maintenance and repair services within the same organisation were treated as not taxable as services provided to another person because the divisional units were not separate persons for service tax purposes. The cost was merely transferred through debit entries, and any service tax paid would have been available as credit to the recipient units, making the situation revenue neutral. On that basis, the inter-division services were held not exigible to service tax and the demand could not be sustained, with consequential relief following. Case-Laws Service Tax Mon, 02 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791551