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2009 (1) TMI 213 - AT - Service TaxService Rendered to sister unit – debit notes raised – testing of cylinders - Service tax could be levied when any service is rendered by one person to another. In the instant case, the provider of the service and the recipient of the service are the same legal entity viz. Chemplast Sanmar Ltd. Raising debit notes by one unit of the appellants on its another unit are required for accounting purposes and to assess the performance of various units of the appellants as separate profit centres – pre-deposit of duty waived – stay granted
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