https://www.taxtmi.com/caselaws?id=421994 The Tribunal held that the compensation received by the Appellant for tolerating the cancellation of coal blocks was not subject to Service Tax liability. The Tribunal found that the compensation was a statutory provision to recoup the investment made in the mines and not consideration for tolerating the cancellation. As a result, the impugned order was set aside, and the appeal was allowed in favor of the Appellant, granting relief without examining the question of limitation and penalties. en-us Wed, 04 May 2022 00:00:00 +0530 Fri, 06 May 2022 08:31:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421994 The Tribunal held that the compensation received by the Appellant for tolerating the cancellation of coal blocks was not subject to Service Tax liability. The Tribunal found that the compensation was a statutory provision to recoup the investment made in the mines and not consideration for tolerating the cancellation. As a result, the impugned order was set aside, and the appeal was allowed in favor of the Appellant, granting relief without examining the question of limitation and penalties. Case-Laws Service Tax Wed, 04 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421994