Relief to Hindustan Zinc: CESTAT Rules Service Tax u/s 66E(e) Requires Express Agreement to Tolerate an Act, Quashes Demand [Read Order]
CESTAT ruled that penalties and forfeited amounts do not constitute "declared service" under Section 66E(e) of the Finance Act, 1994, as there was no express agreement to tolerate an act
By Kavi Priya - On March 7, 2025 10:08 am - 2 mins read
The New Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) ruled that service tax under Section 66E(e) of the Finance Act, 1994, cannot be levied unless there is an express agreement to provide a service for tolerating an act, quashing the Service Tax Demand. Hindustan Zinc Limited, the appellant,…
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