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2020 (7) TMI 702 - AT - Service TaxTaxability - principles of mutuality - services provided to group / promoter companies - period April 2007 to September 2011 - Business Auxiliary Service or not - HELD THAT:- The companies have come together to share the resources and there is mutuality of interest of the promoters / member companies. No evidence of any consideration paid by Group Companies for providing of services to the member-companies or GMR group of 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. Appeal allowed - decided in favor of appellant.
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