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Service Tax - Highlights / Catch Notes

Home Highlights September 2022 Year 2022 This

Levy of Service Tax - Collection of penalties or liquidated ...

Service Tax

September 15, 2022

Levy of Service Tax - Collection of penalties or liquidated damages - The recovery of liquidated damages/penalty from the other party cannot be said to be towards any service per se, since neither the appellant is carrying on any activity to receive compensation nor can there be any intention of the other party to breach or violate the contract and suffer a loss - Demand set aside - AT

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