CESTAT quashes SCN issued demanding service tax on operation of heavy water plant
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) quashed a second show cause notice ( SCN ) issued demanding service tax on operation of heavy water plant. The appellant is engaged in the manufacture of fertilizers falling under Chapter 31 of the Central Excise Tariff Act, 1985. The…
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