22 April 2024


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CESTAT, Kolkata: Compensation Received For Coal Blocks Cancellation, Not Liable to Pay Service Tax - 16.05.2022

Customs, Excise and Service Tax Appellate Tribunal, Kolkata has held that compensation received under a statute for cancellation of coal blocks/mines vide an order of the Supreme Court, cannot be considered as a taxable service of tolerating a situation and is hence not exigible to Service Tax.

Tags : Customs Excise and Service Tax Appellate Tribunal Supreme Court Service Tax coal blocks

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