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Tega Industries Ltd vs Service Tax-Ii, Kolkata on 11 July, 2023 cites

M/S Sara Services & Engineers Pvt. ... vs Cce, Meerut on 16 September, 2008

There is no evidence available to dispute the claim of the Appellant that the amount received was on account of sharing of costs between the group companies. Hence, we agree with the claim of the Appellant that the amount received by raising 'Debit Notes' was only towards sharing of cost between the Group Companies. Now, the issue to be decided is whether the amount received on account of sharing of costs would be liable to service tax under the category of 'Management and Consultancy Service or not. We 6 Service Tax Appeal No.76772 of 2016 observe that in the case of Sara Services & Engineering Pvt. Ltd. Vs. CCE, it has been held that claiming reimbursement to common expenses such as salary, insurance etc. between group companies cannot be termed as 'Management Consultancy Service'. The relevant portion of the order is reproduced below:
Custom, Excise & Service Tax Tribunal Cites 0 - Cited by 7 - Full Document

Hindustan Coca Cola Beverages Pvt. Ltd vs Commissioner Of Customs & Central ... on 1 January, 2014

In support of their contention, they cited the decision 9 Service Tax Appeal No.76772 of 2016 in the case of Coca Cola India Pvt. Ltd. Vs. CCE , reported in 2009(242) ELT 168 (Bom), wherein the Hon'ble Bombay High Court has held that the expression/term 'business' is an integrated/continuous activity and not confined or restricted to mere manufacture of product and activities in relation to business can cover all the activities related to the functioning of a business.
Custom, Excise & Service Tax Tribunal Cites 6 - Cited by 45 - Full Document

M/S. Mangalore Refinery & ... vs Cce, Mangalore on 21 March, 2013

12.3. The Tribunal Bangalore in the case of Mangalore Refinery & Petrochmicals Ltd. vs. CCE & ST, Mangalore 2015(319) ELT 121 (Tri. -Bang.) has held that for smooth functioning of the business of manufacturing/marketing and other like activities, the manufacturer may open offices/'establishments elsewhere and CENVAT Credit on input service cannot 10 Service Tax Appeal No.76772 of 2016 be denied by saying that the function of those offices are not in relation to the manufacture of final product.
Custom, Excise & Service Tax Tribunal Cites 3 - Cited by 14 - Full Document

M/S Glaxo Smithkline Pharmaceuticals ... vs Commissioner Of Central Excise, ... on 5 November, 2009

(iv) In the case of Glaxo Smithkline Pharmaceuticals Ltd vs. CCE Mumbai- IV 2006(3) STR 711 (Tri. Mumbai) the Tribunal, Mumbai has held that service tax is not leviable on expenses such as freight, travelling power & fuel, rent etc recovered by the assessee from its group company. The said decision has been affirmed by the Hon'ble Bombay High Court.
Custom, Excise & Service Tax Tribunal Cites 6 - Cited by 7 - Full Document
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