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2024 (1) TMI 399 - CESTAT NEW DELHILevy of service tax - declared service or not - amount of compensation received by the appellant on the act of tolerance by receiving the claim for poor quality of the goods - HELD THAT:- On going through the credit note, the amount is shown as claim raised by the appellant on account of poor quality of the material supplied which is in nature of compensation received by the appellant for receiving poor quality of goods. The said act is covered under declared service under sub-section (e) of section 66 (E) of the Finance Act, 1994 as it is an act of tolerance by the appellant for which appellant received compensation for receiving poor quality of goods. There are no merit in appeal filed by the appellant. Accordingly, the same is dismissed.
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