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Statutory Compensation for Coal Block Cancellation Not Taxable as Service: CESTAT Kolkata
Case Law Details
- Case Name
- MNH Shakti Limited Vs Commissioner (CESTAT Kolkata)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Kolkata
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MNH Shakti Limited Vs Commissioner (CESTAT Kolkata)
The appeal before CESTAT Kolkata arose from an order confirming service tax, interest and penalties on compensation received by the appellant following cancellation of coal block allocations. The appellant, a joint venture company engaged in coal mining and sale, had been allotted coal blocks by the Government of India in 2005. These allocations were cancelled by the Supreme Court on 24 September 2014 along with similar allocations made to other mining companies. Subsequently, the Coal Mines (Special Provisions) Act, 2015 (CM...
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