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2023 (9) TMI 654 - AT - Service TaxNon-payment of service tax - liquidated damages - charging and recovering liquidated damages from the outstanding payment due to suppliers / service providers for delay in supply contract and service contract, but tax not paid - HELD THAT:- Circular No. 214/1/2023-Service Tax dated 28.02.2023 relied upon by the Ld. Advocate wherein the Board has chosen not to pursue Civil Appeals filed by the Department against some of the Orders of the Tribunal before the Hon’ble Supreme Court considered. The contentions of the Ld. Advocate agreed upon that the demand of Service Tax on liquidated damages has been set aside in those orders. Appeal allowed.
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