Book entry/manner of book keeping cannot lead to demand of service tax

Oracle India Pvt Ltd. Vs Commissioner of Central Excise & Service Tax (CESTAT Bangalore)

Book entry/manner of book keeping cannot lead to demand of service tax; (ii) recoupment/booking of costs between two divisions of the same company cannot amount to provision of service as there is no service provider and no service receiver;

We share the recent order passed by the Hon’ble CESTAT Bangalore.

The appellant is a leading software related service provider. Show cause notice proposing demand of service tax on “reimbursement of expenses”, denial of cenvat cr

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