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2011 (8) TMI 788 - CESTAT, NEW DELHIDemand - Business Auxiliary Service - When the facts recorded in the appellate order is that a different sister unit, i.e., IT Energy was preparing and issuing regular computer bills to customers and were paying taxes and that was dealt separately under law, that throws light that Revenue recognised different entity status of this appellant and independently dealt the same under law - Mere appearance of the figures in the consolidated balance sheet of Sai Computer Pvt. Ltd. does not bring the appellant to the tax liability when from the beginning, Revenue authorities relied upon the agreement dated 13.03.01 as RUD-I and treated the Appellant as a different taxable entry granting a separate registration to it - In the absence of such a charge and authorities not having proceeded with that concept the appellant succeeds holding that mere appearance of the figures of the appellant in the consolidated Balance Sheet of Sai Computer Pvt. Ltd. ipso facto does not bring the appellant to the fold law when the appellant was recognized by Authorities as a distinct entity - Appeal is allowed
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