New User / Regiser - Forget password
We offer mix of Free and Paid Services
Demo / Trial Access - Self Activation
INDIAN OIL CORPORATION LTD Versus COMMISSIONER OF CENTRAL EXCISE, GOA - 2012 (2) TMI 319 - CESTAT, MUMBAI - Service Tax
Waiver of pre-deposit - Sale of Naphtha and furnace oil on high sea basis - Additional handling charges and facilitation charges liable to tax under Business Auxiliary Services - Held That - These charges are to be included in assessable value therefore, they are not liable for service tax. Waiver granted........