No Service Tax Demand can be raised and confirmed based on Notional Income: CESTAT [Read Order]

It was observed by the CESTAT that no service tax demand can be raised and confirmed on the basis of notional income
By Saagarika Gopinath - On May 27, 2025 7:39 am - 2 mins read
CESTAT - CESTAT Delhi - Service Tax Demand - TAXSCAN

The Delhi bench of the Customs, Excise & Service Tax Appellate Tribunal  (CESTAT) noted that service ac demand cannot be raised and confirmed based on notional income. In this case, the appellant,  M/s. Indore Composite Pvt. Ltd. is engaged in the manufacturing of FRP rods for optical fibre cable and was availing the benefit of…

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