https://www.taxtmi.com/caselaws?id=311528 CESTAT Kolkata held that service tax demand on compensatory levies paid to CAMPA Fund for forest land conversion was not sustainable. The tribunal ruled that forest clearance granted by Ministry of Environment, Forest and Climate Change for non-forest purposes does not constitute a "Declared Service" under Section 66E(e) of Finance Act, 1944, and NPV charges paid cannot be considered as consideration for such service. The tribunal found no suppression of facts by the appellant, as entire NPV was paid to CAMPA Fund as per law, making extended period of limitation and penalty under Section 78 not applicable. The impugned order was set aside and appeal allowed. en-us Thu, 13 Jul 2023 00:00:00 +0530 Fri, 10 Jul 2026 12:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=311528 CESTAT Kolkata held that service tax demand on compensatory levies paid to CAMPA Fund for forest land conversion was not sustainable. The tribunal ruled that forest clearance granted by Ministry of Environment, Forest and Climate Change for non-forest purposes does not constitute a "Declared Service" under Section 66E(e) of Finance Act, 1944, and NPV charges paid cannot be considered as consideration for such service. The tribunal found no suppression of facts by the appellant, as entire NPV was paid to CAMPA Fund as per law, making extended period of limitation and penalty under Section 78 not applicable. The impugned order was set aside and appeal allowed. Case-Laws Service Tax Thu, 13 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=311528