9911796707
TMI Blog2012 (12) TMI 234X X X X Extracts X X X X X X X X Extracts X X X X ..... held that:- There is no dispute that the applicant is an unit of M/s SAIL and the other units are also part of M/s SAIL. - Service provided to self is not liable to service tax - applicants are able to make out a prima facie case for total waiver of pre-deposit in their favour - stay granted. Decision in the case of INDIAN OIL CORPORATION LTD. Versus COMMISSIONER OF C. EX., PATNA - [2007 (5) TMI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /s SAIL (India) are providing consulting engineering services to various clients/persons. Insofar as the service tax on the service provided to outsiders, they are paying service and insofar as the service provided in in-house, the contention is that they are all units/branches of M/s SAIL. The contention is that they are the unit of M/s SAIL which is evident from the registration issued to them. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r, the Id. Advocate for the applicant contended that the debit notes raised are for the allocation of fund to assess the expenditure incurred by them and this does not change the nature of the service provided by them to self. 5. We find from the Central Excise Registration and the other documents furnished by the applicant that the Registration by Central Excise Department has been given by incl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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