No Service Tax on Parent Company Cost Allocations as No Service Was Received: CESTAT Delhi

Commissioner of CGST & Central Excise Vs Dana India Pvt Ltd (CESTAT Delhi) CESTAT Deletes Service Tax Demand as Un-Invoiced Allocations Were Not Consideration for Services; Service Tax Demand Quashed Because Internal Cost Sharing Is Not Taxable Service; CESTAT Rules Debit Entries in Parent Company Books Cannot Trigger Service Tax Liability; No Reverse Charge Liability on Un-Invoiced Allocations Because No Consideration Was Agreed. In Commissioner of CGST & Central Excise Vs Dana India Private Ltd, the Revenue challenged an Order-in-Appeal that had dropped the demand of service tax on �...