Demand of service tax on cost sharing agreement unsustainable

Hazira Lng Pvt. Ltd. Vs C.S.T. Service Tax (CESTAT Ahmedabad) CESTAT Ahmedabad held that arrangement of the appellant with it is associate companies is in the nature of cost sharing and it would not be correct to say that the appellants are providing any services to their associate companies and hence demand of service tax unsustainable. Facts- The Appellants have another group company associated enterprise namely M/s. Hazira Port Pvt. Ltd. (HPPL). The Appellants shared certain expenditure like common office building, security services, insurance services, manpower costs etc. with HPPL. The Ap...