Penalties and late delivery charges could not be subjected to service tax under Section 66E of the Finance Act, 1994
In a recent judgement, the Delhi bench of the Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) ruled that penalty or late delivery charges cannot be subjected to service tax under Section 66E of the Finance Act, 1994. The appellant, Mangalam Cement Limited a manufacturer of cement and clinker, holds Central Excise Registration…
Taxscan Premium
Why should you subscribe?
- Enjoy our website without interruptions from advertisements
- Receive Daily newsletters
- Receive realtime Telegram/Whatsapp news updates
- Download original Judgements / Order / Notifications / Circulars, etc
- Enjoy exclusive entry fees to Simplified series. (Webinars, Seminars, masterclasses, etc.)
₹1599 + GST for 1 year
Subscribe Now
Already Subscribed?
Login Now