Clearance for Non-Forest use of Land and NPV Charges do not constitute ‘Declared Service’ u/s 66E(e) of Finance Act: CESTAT quashes Service Tax Demand [Read Order]

Recognizing the Clearance for Non-Forest Use of Land and NPV Charges is not declared service, CESTAT quashes the order
By Kavi Priya - On October 4, 2024 11:00 am - 2 mins read
CESTAT - CESTAT Kolkata - non forest land use - tax on forest land use - NPV charges - Net Present Value - taxscan

The Kolkata Bench of Customs, Excise And Service Tax Appellate Tribunal quashes the service tax demand order holding that clearance for non-forest use of land and Net Present Value ( NPV ) charges do not constitute ‘declared service’ under Section 66E(e) of Finance Act, 1994. Central Coalfields Limited (CCL), the appellant engaged in coal mining,…

Your free access to Taxscan has Expired

To read the article, get a premium account.

Taxscan Premium

Why should you subscribe?
  • Enjoy our website without interruptions from advertisements
  • Receive Daily newsletters
  • Receive realtime Telegram/Whatsapp news updates
  • Download original Judgements / Order / Notifications / Circulars, etc
  • Enjoy exclusive entry fees to Simplified series. (Webinars, Seminars, masterclasses, etc.)
  ₹2299 + GST for 1 year

Subscribe Now

Already a member? Log in here

Topics

taxscan-loader