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Appellant's Services Under Cost-Sharing Arrangement Not Taxable Due to Mutuality and Lack of Consideration: SCN Deemed Unsustainable.
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....Taxability - principles of mutuality - services provided to group / promoter companies - The only basis for providing of services by the appellant is on cost sharing basis as per the norms or formula laid down by the members of the appellant company. Therefore, SCN is not maintainable both on the principle of mutuality and on the fact of lack of consideration for such services alleged to have been rendered - AT....