CESTAT quashes service tax demand thereby holding that heavy water attracts nil rate of duty and are classifiable as excisable goods
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) quashed service tax demand thereby holding that heavy water attracts nil rate of duty and hence are classifiable as excisable goods. The department during the course of audit of the appellant’s books of accounts found that the appellant have not…
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