This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Services provided by one unit of assessee to other unit not liable to service tax if Registration of Units based on same PAN
Case Law Details
- Case Name
- SAIL Vs Commissioner of Central Excise, Ranchi (CESTAT Kolkata)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Kolkata
CESTAT, KOLKATA BENCH
SAIL
Versus
Commissioner of Central Excise, Ranchi
ORDER NO. M-268/KOL of 2012/5-545/KOL of 2012
MA – 168 of 2012 & SP – 311 of 2010
APPEAL NO. st/115 of 2010
JUNE 18, 2012
ORDER
S.K. Gaule, Technical Member
Heard both sides. The Applicant filed this application for changing Cause Title from M/s SAIL to M/s Centre for Engineering & Technology. The contention is that M/s Centre for Engineering & Technology is a unit of M/s SAIL. In these circumstances, the miscellaneous application for change of Cause Title is allowed and the application for stay...
Dear guruji,
Is it necessary to take service tax no. for UNIT-2 ,situated at different place in same area and same type of manufacturing, if we had already taken Service tax no. fro the parent unit-1 of the same PAN no.We have alrady take ECC No. for both unit.