Case Law Analysis
|Custom, Excise & Service Tax Tribunal
Idle Capacity Compensation Not a Declared Service | Section 66E(e) Requires Independent Agreement for Consideration : Customs, Excise & Service Tax Appellate Tribunal
The CESTAT holds that compensation for underutilized manufacturing capacity is not consideration for a declared service under Section 66E(e) of the Finance Act, 1994, as no independent obligation to tolerate or refrain exists.