CESTAT sets aside Service Tax Demand against CIPLA on Manufacturing & Exporting of Pharmaceutical Products [Read Order]

The CESTAT held that services rendered by the appellant are fully exempted from service tax in terms of the provisions of the SEZ Act and the provisions thereof cannot be imposed on the respondent to deny the refund.
By Yogitha S. Yogesh - On July 27, 2024 11:02 am - 2 mins read
CESTAT - Delhi Bench - CESTAT delhi - Service Tax Demand - CIPLA - Manufacturing & Exporting Of Pharmaceutical Products - customs excise and Service Tax Appellate Tribunal - Pharmaceutical Products - taxscan

The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) sets aside service tax demand against CIPLA on manufacturing & exporting of pharmaceutical products. It was found that the respondent-assessee is a holder of a letter of approval issued by the Development Commissioner for the manufacture of pharmaceutical products within the…

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