Compensation Received for Cancellation of Sale Agreement not Declared Service under Section 66E(e) of Finance Act: CESTAT [Read Order]

By Kalyani B. Nair - On June 26, 2023 7:00 pm - 2 mins read
Compensation Received - Sale Agreement not Declared Service - Compensation Received for Cancellation of Sale Agreement - Sale Agreement - CESTAT - taxscan

The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), observed that the compensation received for the cancellation of sale agreement not ā€œDeclared Serviceā€™ under Section 66E(e) of the Finance Act, 1994. The instant appeal has been preferred by the assessee, M/s. M. N. Dastur & Co. Pvt Ltd, assailing Order-in-Original whereby…

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