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No Service Tax on encashment of bank guarantee for shortfall in Minimum Guarantee Tonnage
Case Law Details
- Case Name
- Paradip Port Trust Vs Commissioner of CGST & Excise (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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Paradip Port Trust Vs Commissioner of CGST & Excise (CESTAT Kolkata)
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Kolkata considered an appeal against an Order-in-Original dated 24 October 2017, whereby the Commissioner, CGST & Central Excise, Bhubaneswar, had confirmed a demand of service tax under the category of “Declared Service” under Section 66E(e) of the Finance Act, 1994 for the period 2013-14, pursuant to a Show Cause Notice dated 1 August 2016.
The appellant, an autonomous body under the Ministry of Ports, Shipping & Waterw...
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