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Service Tax leviable on Actual, Not Provisional, Transportation Charges: CESTAT
Case Law Details
- Case Name
- Jai Balaji Industries Limited Vs Commissioner of Central 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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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 Case: The appellant, Jai Balaji Industries Limited, is a mini integrated steel plant engaged in the manufacture of va...
