9911796707
TMI Blog2008 (9) TMI 96X X X X Extracts X X X X X X X X Extracts X X X X ..... diesel) used - held that no service tax was payable in respect of any service rendered by one unit of the company to another - the so-called service is one rendered by the appellants to themselves, such service cannot be subjected to levy of service tax under any category - ST/209/2007 - 1010/2008 - Dated:- 18-9-2008 - Shri P.G. Chacko, Member (Judicial) and Shri P. Karthikeyan, Member (Techn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ected by the appellants from their own refinery towards the cost of additives used in what is called "extra-mile diesel". It is submitted by the ld. counsel for the appellants that they did not render any service to anybody while undertaking the above activity. They were only rendering a service to themselves and, therefore, the demand of service tax under any category whatsoever in relation to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. The ratio of the cited decision of this Tribunal is squarely applicable to this case. It is not the case of the Revenue that the appellants rendered any service to anybody else, nor has any service recipient been identified in the impugned order. Obviously, the so-called service is one rendered by the appellants to themselves. Such service cannot be subjected to levy of service tax, which is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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