Levy of service tax - Consideration for tolerating the act of ...

Service Tax on Compensation for Coal Block Cancellations: Unfair Comparison to Land Acquisition and Retirement Payments.

May 6, 2022

Case Laws     Service Tax     AT

Levy of service tax - Consideration for tolerating the act of cancellation of the coal blocks - Both the cancellation of the allocation of the blocks and the receipt of compensation are by operation of law. They are like the receipt of a compensation when one’s land is acquired by the Government in public interest or the payment to a Government employee of an amount equal to the salary for unused leave at the time of his/her retirement. It is unthinkable to say that the land-owner has tolerated the acquisition of his land as per an agreement and charge Service Tax on the compensation - AT

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