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2023 (10) TMI 290 - AT - Service TaxLevy of service tax - liquidated damages received from their clients - HELD THAT:- This Bench in the case of Brahmaputra Crackers and Polymer Ltd. [2022 (5) TMI 255 - CESTAT KOLKATA] has gone through the issue in considerable details and has held that it is not possible to sustain the view taken by the Commissioner that since the delivery was not made within the time schedule, the Appellant agreed to tolerate the same for a consideration in the form of delay in delivery charges, which would be subjected to service tax under section 66E(e) of the Finance Act. As the issue in the present Appeal is identical, the impugned OIO set aside - appeal allowed.
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