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Service tax applicability in the same company, Service Tax

Issue Id: - 437
Dated: 16-5-2007
By:- Chander Kharbanda

Service tax applicability in the same company


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If one division of the company renders service ( ERP Implementation) to other manufacturing divisions of the same company...Is such service under the purview of the service tax?

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1 Dated: 17-5-2007
By:- Surender Gupta
As per general provisions, no person can provide the service to self. Therefore, if one division of the company renders services to other manufacturing division of the same compnay, it will not come with in the purview of the service tax.

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