2014 (12) TMI 708

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..... 1 - CESTAT MUMBAI) and Paramount Communication Ltd. (2013 (3) TMI 134 - CESTAT NEW DELHI) on similar set of facts wherein the expenses incurred by one unit have been recovered from the other unit on sharing basis, it was held that it was not in the nature of business support service. Therefore, following the precedent decision of this Tribunal and in these circumstances, the applicants have made o .....

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..... rring certain expenses on the common services received by them and their sister unit i.e. M/s. Godrej Consumer Products Ltd. (GCPL). Revenue is of the view that the amount received from GCPL towards the services provided is in nature of business support service and they are required to pay service tax on these services provided to GCPL. Accordingly, a show cause notice was issued and demands were .....

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..... 2013-TIOL-37-CESTAT-DEL. 3. Heard the Ld. Counsel. 4. Considering the fact that in the case of J.M. Financial Services Pvt. Ltd. (supra) and Paramount Communication Ltd. (supra) on similar set of facts wherein the expenses incurred by one unit have been recovered from the other unit on sharing basis, it was held that it was not in the nature of business support service. Therefore, following .....

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