2009 (1) TMI 213

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..... me legal entity viz. Chemplast Sanmar Ltd. Raising debit notes by one unit of the appellants on its another unit are required for accounting purposes and to assess the performance of various units of the appellants as separate profit centres – pre-deposit of duty waived – stay granted - S/241/2008 - 2/2009, - Dated:- 2-1-2009 - Shri P. Karthikeyan, Member (T) Smt. G. Dhana Madhri, Advocat .....

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..... er unit at Karaikkal. The taxable value was the amount reflected in the debit notes raised on the sister unit by the appellants. To be precise, the activity involved was testing of cylinders. Moving the application for waiver of pre-deposit and stay of recovery of the adjudged dues, ld. Counsel for the appellants submits that the service involved was rendered by one unit of M/s. Chemplast Sanmar L .....

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..... both sides, I find that the point raised by the ld. counsel for the appellants is valid. Service tax could be levied when any service is rendered by one person to another. In the instant case, the provider of the service and the recipient of the service are the same legal entity viz. Chemplast Sanmar Ltd. Raising debit notes by one unit of the appellants on its another unit are required for accou .....

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