Case Law Details
Case Name : Power Machines India Ltd Vs Commissioner Service Tax (CESTAT Delhi)
Appeal Number : Service Tax Appeal No. 52076 of 2014
Date of Judgement/Order : 12/09/2023
Related Assessment Year :
Courts :
All CESTAT CESTAT Delhi
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Power Machines India Ltd Vs Commissioner Service Tax (CESTAT Delhi)
The Central Excise and Service Tax Appellate Tribunal (CESTAT) Delhi recently delivered a significant verdict in the case of Power Machines India Ltd. vs. Commissioner Service Tax. The case revolved around the demand for service tax on Goods Transport Agency (GTA) Service for the period 2007-2008 to 2011-2012. CESTAT Delhi set aside the service tax demand due to insufficient evidence proving that GTA services were provided to NTPC.
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