2017 (10) TMI 1023 - AT - Central Excise

Whether awarding of bonus to the appellant for timely completion of the project shall be dutiable under the CEA, 1944? - Held that - The award of bonus is being related to service, that is not taxable under the Central Excise Act, 1944 and is beyond the purview of the said law - appeal allowed.

Summary

The judgment by Appellate Tribunal CESTAT Mumbai stated that awarding of bonus to the appellant for timely completion of a project is not dutiable under the Central Excise Act, 1944 as it is related to service, which is not taxable under the Act. The appeal was allowed.