Levy of service tax - tolerance of act of cancellation of coal ...

Service Tax

November 13, 2021

Levy of service tax - tolerance of act of cancellation of coal blocks - the Government employee has tolerated the non-sanction of leave during his service as per an agreement and in consideration, received the leave encashment at the time of retirement and to charge service tax on the amount received as leave encashment. These, cannot be called taxable services of tolerating a situation by any stretch of imagination. No service tax can be levied on the amounts received by the appellant as compensation. - AT

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Levy of service tax - tolerance of act of cancellation of coal ...

Service Tax

November 13, 2021

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