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HomeIndirect TaxesNo Service Tax in Absence of Service Provider-Recipient Relationship: CESTAT

No Service Tax in Absence of Service Provider-Recipient Relationship: CESTAT

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By Mariya Paliwala
CESTAT

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The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has granted relief to Panasonic Home Appliances India Co. Ltd., holding that service tax cannot be levied where there is no identifiable service provider–service recipient relationship in the transaction. The bench of Ajayan T. V. (Judicial Member) and M. Ajit Kumar (Technical…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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