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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)
Date of Judgement/Order
Only available for paid members
Advertisement 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 ...
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Author Info

CA Sandeep Kanoi
Qualification: CA in Job / Business
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
Articles Published: 18,775

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