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2024 (1) TMI 937 - AT - Service TaxLevy of Service Tax - liquidated damages for delay in supply contract and service charges as per the written agreement with their suppliers - HELD THAT:- The same very issue has been considered by the tribunal in the decisions referred to be the counsel for appellant in the case of appellant’s different unit THE PRINCIPAL COMMISSIONER, CGST, CENTRAL EXCISE & SERVICE TAX, BHOPAL (M.P.) VERSUS M/S BHARAT HEAVY ELECTRICALS LIMITED (BHEL) [2022 (9) TMI 1457 - CESTAT NEW DELHI], and the matter has been decided in the favour of the appellant, setting aside the demand of service tax. There are no merits in the impugned order demanding service tax on the liquidated damages. As the demand for service tax is set aside so is the demand of interest and penalty imposed. Appeal is allowed.
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