Clearance for Non-Forest use of Land and NPV Charges do not constitute ‘Declared Service’ u/s 66E(e) of Finance Act: CESTAT quashes Service Tax Demand

CESTAT quashed a Service Tax demand related to non-forest land clearance and Net Present Value (NPV) charges, ruling that such activities do not constitute declared services under Section 66E(e) of the Finance Act. The Tribunal noted that the charges were for regulatory compliance, not for services rendered. This ruling provides clarity on what constitutes taxable services under the Finance Act, helping businesses avoid erroneous service tax demands.