Service Tax leviable on Actual, Not Provisional, Transportation Charges: CESTAT

Jai Balaji Industries Limited Vs Commissioner of Central Excise (CESTAT Kolkata)

Introduction: The case of “Jai Balaji Industries Limited vs. Commissioner of Central Excise” heard by the Central Excise and Service Tax Appellate Tribunal (CESTAT) Kolkata revolves around the issue of whether Service Tax should be levied on the actual transportation charges incurred by the appellant or on provisions made for transportation charges.

1. Background of the Cas

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