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Informative

Relief to Hindustan Zinc: CESTAT Rules Service Tax u/s 66E(e) Requires Express Agreement to Tolerate an Act, Quashes Demand

Update / Judgement Date

07 Mar 2025

Source

Taxscan

Author

Team — WCP Legal Desk

Reading Time

1 min read

Appeal Against OrderExcise, VAT & Custom

CESTAT ruled that service tax requires an express agreement to tolerate an act, granting relief to Hindustan Zinc. This decision clarifies the conditions for levying service tax. It underscores the importance of contractual agreements. This ruling reflects the tribunal's emphasis on legal principles. It emphasizes the need for clear guidelines. The relief aims to ensure consistent application of service tax laws.