Weigh Bridge Services Not Business Support Service: CESTAT Delhi

Balajee Loha Ltd Vs Commissioner of Central Excise And Service Tax (CESTAT Delhi) Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Delhi, has set aside a service tax demand of over ₹3.96 lakhs against Balajee Loha Pvt. Ltd. The Tribunal’s ruling, which came in the case of Balajee Loha Ltd. Vs. Commissioner of Central Excise And Service Tax, meticulously dismantled the Revenue’s claims across four distinct income streams, emphasizing principles against double taxation and strict interpretation of taxable services. The decision stems from an audit of Balajee Loha Pvt. ...