No Service Tax on Administrative Charges received by Coal Mines Provident Fund Organization in Absence of Service Provider-Service Recipient Relationship & Consideration: CESTAT

By Devanand T R - On June 11, 2023 10:30 am - 2 mins read

Service Tax - Administrative Charges - Coal Mines Provident Fund Organization - Absence of Service Provider - Service Recipient Relationship - Service Recipient Relationship & Consideration - CESTAT - taxscan

The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Kolkata, has held that there is no Service Tax implication on the Administrative Charges received by the Coal Mines Provident Fund Organization (CMPFO) in the absence of Service Provider-Service Recipient Relationship & Consideration. The CMPFO is an organization operating under the Coal Mines Provident Fund and…

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