Service Tax Demand Invalid Where Excise Duty Already Paid on Goods: CESTAT Kolkata

International Commerce Limited Vs Principal Commissioner of CGST & Central Excise (CESTAT Kolkata) The appeal before the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Kolkata challenged an order confirming demand of service tax along with interest and penalty under Section 78 of the Finance Act, 1994. The appellant, engaged in ferrous scrap processing and trading, had undertaken work for Steel Authority of India Limited (SAIL) under a tender for excavation and processing of slag dumps. The scope involved recovery and processing of ferrous scrap, with a fixed service charge o...