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2022 (9) TMI 741 - AT - Service TaxTaxability - contractual obligations enforced by the appellant, to the monetary detriment of their buyers, contractors and material suppliers - declared service or not - HELD THAT:- The facts in the present dispute are identical to that 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 It is, therefore, not possible to sustain the view taken by the Principal Commissioner that penalty amount, forfeiture of earnest money deposit and liquidated damages have been received by the appellant towards “consideration” for “tolerating an act” leviable to service tax under section 66E(e) of the Finance Act. An acceptable, and judicially distinguishable, alternative has not been brought before us by Revenue.
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