2009 (11) TMI 426 - AT - Service Tax

Admissibility of- Whether Service tax is leviable on distribution of Superior Kerosene Oil (SKO) for sale through the public distribution system to holders of family cards. Held that- exemption not provided in such cases and plea on non-liability not tenable. Plea against penalty that clarification being sought, not taken before. No case made out.

Summary

The Appellate Tribunal CESTAT, Chennai ruled that Service tax is leviable on the distribution of Superior Kerosene Oil (SKO) through the public distribution system. The amount involved was Rs. 6,407, with interest and a penalty imposed. The plea against the tax levy was rejected due to lack of exemption and failure to raise arguments against the penalty. The appeal was dismissed as it was deemed not fit for admission.