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Service Tax Demand Quashed as Freight-Based Voyage Charter Was Not Vessel Hire
Case Law Details
- Case Name
- Vedanta Ltd. Vs Commissioner of GST and Central Excise (CESTAT Chennai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Chennai
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Vedanta Ltd. Vs Commissioner of GST and Central Excise (CESTAT Chennai)
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai allowed the appeal filed by the appellant and set aside the service tax demand, interest and penalties confirmed under the category of “Supply of Tangible Goods for Use Service.” The dispute related to voyage charter agreements entered into with foreign vessel owners during the period from 16 May 2008 to 31 August 2009 for transportation of coastal goods. The Department had alleged that payments made to foreign vessel owners were ...



