TMI Blog2023 (9) TMI 654X X X X Extracts X X X X X X X X Extracts X X X X ..... unal before the Hon ble Supreme Court considered. The contentions of the Ld. Advocate agreed upon that the demand of Service Tax on liquidated damages has been set aside in those orders. Appeal allowed. - HON BLE MR. P. DINESHA , MEMBER ( JUDICIAL ) And HON BLE MR. M. AJIT KUMAR , MEMBER ( TECHNICAL ) Shri Raghav Rajeev , Advocate for the Appellant Smt. Anandalakshmi Ganeshram , Superintendent for the Respondent ORDER Order : [ Per Hon ble Mr. P. Dinesha ] Brief facts, as could be gathered from the impugned Order-in-Original, are that the appellant is paying Service Tax under forward charge on various services, namely, commercial training or coaching, mandap keeper service, renting of immovable property s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed under Section 66E(e) of the Finance Act, 1994 attracting Service Tax with effect from 01.07.2012. 3. Consequently, Show Cause Notice dated 03.04.2018 came to be issued, proposing the following demands: - i. An amount of Rs.4,86,41,012/- towards Service Tax on the liquidated damages recovered. ii. Interest under Section 75 of the Act. iii. Penalty under Sections 76, 77 and 78 of the Act. under proviso to Section 73(1) of the Finance Act, 1994. 4. It appears that the appellant filed a detailed reply dated 09.06.2018 rebutting the allegations in the Show Cause Notice and thereby denying any tax liability on the liquidated damages as alleged therein. 5. During the personal hearing before the adjudicating authority, it ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Appeal No. 41500 of 2019 CESTAT, Chennai) vi. Dy. GM (Finance), BHEL v. Commissioner of Cus. C.Ex., Bhopal [2022 (9) TMI 1005 CESTAT, New Delhi] (Final Order No. 50879 of 2022 dated 20.09.2022 Service Tax Appeal No. 50080 of 2019 CESTAT, New Delhi) vii. Bharat Heavy Electricals Ltd., Pswr v. Commissioner of C.Ex. S.T., Nagpur [2023 (5) TMI 11 CESTAT, Mumbai] (Final Order No. A/85628/2023 dated 26.04.2023 Service Tax Appeal No. 85781 of 2019 CESTAT, Mumbai) 8.2 He would further refer to Circular No. 214/1/2023-Service Tax dated 28.02.2023 to contend that vide the said Circular, the Board has accepted the views of the CESTAT and decided not to pursue appeals before the Hon ble Apex Court against such orders. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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