Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
Amount Recovered Towards Penalty Is Not A Service, Service Tax Not Leviable: CESTAT
The CESTAT ruled that an amount recovered towards a penalty is not a service, and service tax is not leviable. The tribunal emphasized the distinction between penalties and service charges. The ruling aims to prevent undue tax burdens. The CESTAT is ensuring correct tax application.