Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2022 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (9) TMI 1445 - AT - Service TaxLevy of Service Tax - declared service or not - liquidated damages/penalties recovered by the Appellant from its contractors - section 66E (e) of the Finance Act, 1994 - scope of " tolerate an act or a situation" under section 66E(e) of the Act - period July 2012 to March 2015 - extended period of limitation - HELD THAT:- The issue herein is squarely covered in favour of the Appellant-assessee by the precedent order of this Tribunal in M/S SOUTH EASTERN COALFIELDS LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX, RAIPUR [2020 (12) TMI 912 - CESTAT NEW DELHI] where it was held that such amounts collected by way of penalty/liquidated damages for non-compliance of contract, cannot be considered as consideration for tolerating an act and hence, not leviable to service tax under section 66E (e) of the Finance Act. Appeal allowed.
|