Appellate Tribunal Upholds Service Tax on SKO Distribution

The Appellate Tribunal CESTAT, Chennai upheld the levy of service tax on the distribution of Superior Kerosene Oil (SKO) through the public distribution system. The appeal against the tax levy was rejected due to lack of exemption and failure to challenge the penalty imposed. The appeal was dismissed for non-admission.

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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.

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