Trading Services Falling outside the purview of Service Tax under the Finance Act, 1994 are Under the Exclusive Jurisdiction of the State Government: CESTAT [Read Order]
The bench held that there was no reason for further proceedings except insofar as notice under rule 14 of CENVAT Credit Rules, 2004 and penalty under rule 15 CENVAT Credit Rules, 2004
By Amal Michael - On January 14, 2024 10:33 am - 2 mins read
The Mumbai bench of Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) held that the services which are beyond the purview of Finance Act, 1994 lies within exclusive powers of the State Government. The appellant, Schaeffler India Ltd engaged in the manufacturing of ‘ball bearings’ and also involved in the sale of similar…
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