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Services of extending corporate guarantee without any consideration is not considered as a service
Case Law Details
- Case Name
- Sowar Pvt Ltd Vs Commissioner of Service Tax (CESTAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Delhi
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Sowar Pvt Ltd Vs Commissioner of Service Tax (CESTAT Delhi)
CESTAT, New Delhi in Sowar Pvt. Ltd. v. Commissioner of Service Tax [Final Order No. 50607 Of 2023 dated March 29, 2023] held that no service tax is payable as the assessee did not receive any consideration for providing a corporate guarantee.
Facts:
M/s. Sowar Pvt. Ltd. (“the Appellant”) is providing services of repair and maintenance, installation service, renting of immovable property etc.
The Revenue Department verified the records for the period 2010-11 to 2014-15 and observed that the Appellant has given cor...
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