Discharge of tax liability under one law precludes the invoking of another law


Last updated: 27 January 2021

Court :
CESTAT Kolkata

Brief :
This appeal filed by the Revenue is against the Order-in-Original No.38/Commr/BOL/13 dated December 19, 2013 passed by the Commissioner of Central Excise and Service Tax, Bolpur, whereby the Commissioner was pleased to drop the proceedings initiated against Integrated Coal Mining Ltd. (“ICML”) vide show cause notice dated 23.08.2012.

Citation :
Service Tax Appeal No.75388 of 2014

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