Services provided by one unit of assessee to other unit not liable to service tax if Registration of Units based on same PAN

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CESTAT, KOLKATA BENCH

SAIL

v.

Commissioner of Central Excise, Ranchi

ORDER NO. M-268/KOL of 2012/5-545/KOL of 2012

MA – 168 of 2012 & SP – 311 of 2010

APPEAL NO. st/115 of 2010

JUNE 18, 2012

 

 We find from the Central Excise Registration and the other documents furnished by the applicant that the Registration by Central Excise Department has been given by including PAN Number of SAIL. There is no dispute that the applicant is an unit of M/s SAIL and the other units are also part of M/s SAIL. Thus, we find that the service is being provided to self, this Tribunal in the case of Precot Mills (supra) and also in the case of Indian Oil Corpn. Ltd. (supra), held that the service provided to self is not liable to service tax. In these circumstances, we find that the applicants are able to make out a prima facie case for total waiver of pre-deposit in their favour. Therefore, the requirement of pre-deposit of all dues adjudged is waived and recovery of the same is stayed during pendency of the appeal. Stay petition is allowed. Miscellaneous application is disposed of.