Commitment of Performance towards Machines Supplied not liable for rendering Declared Service u/s 66E (e) of Finance Act: CESTAT [Read Order]

Commitment of performance towards machines supplied not liable for rendering declared service u/s66E (e) of Finance Act, rules CESTAT

By Kalyani B. Nair - On January 1, 2024 12:33 pm - 2 mins read

Commitment - Performance - Machines Supplied- rendering - Service- Finance Act-CESTAT-TAXSCAN

The New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) observed that the commitment of performance towards machines supplied not liable for rendering declared service u/s66E (e) of Finance Act, 1994. The Department while scrutiny of appellant’s records for the year 2014-15 to June,2017, observed that they have shown an amount…

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