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HomeIndirect TaxesIdle Capacity Compensation Of Installed Production Capacity Qualify As “Declared Service” But...

Idle Capacity Compensation Of Installed Production Capacity Qualify As “Declared Service” But Not Taxable When Exported: CESTAT

Indirect Taxes

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By Mariya Paliwala
Idle Capacity Compensation Of Installed Production Capacity Not Taxable as ‘Declared Service’ U/S 66E(e) of Finance Act 1994: CESTAT

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The Ahmedabad Bench of Customs Excise and Service Tax Appellate Tribunal (CESTAT) has held that idle capacity compensation is not taxable it is an export of service. The bench ofSomesh Arora (Judicial Member) and Satendra Vikram Singh (Technical Member) has upheld the dropping of service tax demand, observing that compensation received towards underutilization of installed…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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