𝗖𝗘𝗦𝗧𝗔𝗧 𝗗𝗲𝗹𝗵𝗶 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 𝗟𝗶𝗮𝗯𝗶𝗹𝗶𝘁𝘆 𝗳𝗼𝗿 𝗔𝘃𝗶𝗮𝘁𝗶𝗼𝗻 𝗜𝗻𝗰𝗼𝗺𝗲 📢 The bench of CESTAT Delhi stated, "It becomes crystal clear that the present is not at all a case of tax evasion."

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗖𝗼𝗺𝗽𝗮𝗻𝘆: M/s. Jindal Steel & Power Ltd. (JSPL) 𝗜𝘀𝘀𝘂𝗲:JSPL was scrutinized for not paying service tax on aviation income. A Show Cause Notice was issued, and the service tax, interest, and penalty were confirmed.

⚖️ 𝗝𝘂𝗱𝗴𝗺𝗲𝗻𝘁: The Tribunal ruled that income from dry leasing aircraft isn't subject to service tax. The Raipur Commissionerate lacked jurisdiction over JSPL's Delhi unit, and the demand was unsustainable. The appeal was allowed on May 3, 2024.

𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: 𝗧𝗶𝘁𝗹𝗲: M/s. Jindal Steel & Power Ltd. vs. Commissioner of Central Excise and Service Tax, Raipur 𝗖𝗮𝘀𝗲 𝗡𝗼.: SERVICE TAX Appeal No. 10234 of 2017 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 03 May 2024

📜 This ruling clarifies that the bifurcation of aviation income is crucial in determining the service tax liability, and jurisdiction plays a significant role in issuing Show Cause Notices. #CESTAT #ServiceTax #LegalUpdate #arr4nirc