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Service Tax - Highlights / Catch Notes

Home Highlights February 2021 Year 2021 This

Levy of service tax - The appellant is not liable to pay service ...


Appellant exempt from service tax on various fees but liable for Storage License fee with interest, no penalties imposed.

February 25, 2021

Case Laws     Service Tax     AT

Levy of service tax - The appellant is not liable to pay service tax on Export Pass fee, Import Pass fee, Permit fee, Excise Staff Salary and overtime allowances/charges - the service tax demand on Storage License fee for CO2 which the appellant is liable to pay along with interest is confirmed - appellants are not liable to pay penalties in view of the fact that demand itself is not sustainable - AT

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