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2024 (3) TMI 1282 - CESTAT BANGALOREService or not - levy of service tax - collection of liquidated damages for supply of goods and services beyond the due date as per the agreement entered into with various suppliers and service providers - HELD THAT:- The issue is squarely covered by the judgement of the Principal Bench of this Tribunal in appellant’s own case for Bhopal / Dehradun Unit. Referring to the earlier judgment of the Tribunal on the same issue, it is observed The amount cannot be made liable to tax in the name of it being consideration for providing deemed service. The judgment have been accepted by the Board vide Circular No.214/2023-S.T. dated 28.02.2023. The impugned order is set aside and the appeal is allowed.
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