Case Law Details
Case Name : Hindustan Zinc Ltd. Vs Commissioner (CESTAT Delhi)
Related Assessment Year :
Courts :
All CESTAT CESTAT Delhi
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Hindustan Zinc Ltd. Vs Commissioner (CESTAT Delhi)
Conclusion: CESTAT quashed the demand for service tax on foreign remittance as assessee had paid the service tax on a higher value than proposed by the Department and also the demand had been dropped for the year 2010-2011, there was no reason why it should not be dropped for the year 2009-2010.
Held: In the instant case, the demand of service tax on remittance towards services on which service tax was payable as per the Import Rules and had been paid by assessee, but it had not been accepted by Department which covered service tax demand of...
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