Principle of mutuality does not apply for the services provided ...

SEZ and DTA units of the same entity are distinct; no service tax due when services are uncharged.

July 7, 2016

Case Laws Service Tax HC

Principle of mutuality does not apply for the services provided by the SEZ unit to the DTA unit of the same assessee since as per the scheme both the distinct and separate - However no service tax could be levied since the SEZ unit of respondent assessee had not charged for the services provided to its DTA unit - HC

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Principle of mutuality does not apply for the services provided ...

SEZ and DTA units of the same entity are distinct; no service tax due when services are uncharged.

July 7, 2016

Case Laws Service Tax HC

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