TMI Blog2022 (7) TMI 823X X X X Extracts X X X X X X X X Extracts X X X X ..... ner confirmed the demand of tax but this order was set aside by the Commissioner (Appeals) by order dated January 13, 2020. In regard to the show cause notice dated October 05, 2017 issued for the previous period pertaining to 2012-13 to 2015-16 though the adjudicating authority had confirmed the demand, but the said order was set aside by the Tribunal in M.P. POORVA KSHETRA VIDYUT VITRAN CO. LTD. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... RSUS THE COMMISSIONER OF CGST CENTRAL EXCISE, KANPUR [ 2020 (1) TMI 6 - CESTAT ALLAHABAD ] and held that service tax could not be demanded on the amount collected by the respondent towards liquidated damages. The Commissioner (Appeals) committed no error in setting aside the demand confirmed by the Additional Commissioner - Appeal dismissed. - SERVICE TAX APPEAL NO. 50824 OF 2020 - FINAL OR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... crutiny of the respondent it was found that the trial balance for the period April 2016 to 2017 showed income under miscellaneous income not pertaining to revenue and on being asked the respondent informed that this income pertains to amount received as penalty imposed on contractors/suppliers for failing to supply goods or executing the work within the stipulated time schedule and for the loss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s set aside by the Tribunal in M.P. Poorva Kshetra Vidyut Vitran Co. Ltd. vs. Principal Commr., CGST C. Ex., Bhopal [2021 (46) G.S.T.L. 409 (Tri.-Del.)]. The Tribunal examined whether the amount collected by the respondent towards liquidated damages would be for a declared service under section 66E(e) of the Finance Act, 1994 [the Finance Act], which is a service for agreeing to the obligation t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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