Operation, Maintenance of External Coal Handling System Exempt from Service Tax Prior to 01.07.2012: CESTAT [Read Order]
The Tribunal observed that the operation of the coal handling system, which involved the transportation of coal, could not be classified as an infrastructural support service liable for service tax
By Varda Marakkar - On September 29, 2024 11:32 am - 2 mins read
In a recent ruling, the Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) of Kolkata, the tribunal clarified that the operation and maintenance of external coal handling systems, such as aerial ropeways, are exempt from service tax for the period prior to July 1, 2012. This decision, delivered by the Eastern Zonal Bench…
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