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TMI Blog2024 (10) TMI 329X X X X Extracts X X X X X X X X Extracts X X X X ..... te Appeared for Appellant Mr. M.A. Jithandra, Authorized Representative for Respondent ORDER The issue in the present Appeal is regarding the service tax liability on the amount received towards liquidated damages. 2. The brief facts are, during Audit for the period from July 2015 to June 2017, it is observed that the Appellant, who is generating power had entered into various Power Purchase ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hen the appeal came up for hearing, Learned Counsel for the Appellant submits that the issue in the impugned order is no longer res Integra as it is held in large number of decisions, that liquidated damages/penalty for short lifting of goods cannot be considered towards any service per se, since neither the assessee is carrying on any activities to receive compensation nor there can be any intent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vi. M/s Bhagwati Power & Steel Ltd Vs. Commissioner of Central Excise, Raipur (Service Tax Appeal No. 50460/2018) vii. M/s Bharat Aluminium Company Ltd Vs. Principal Commissioner, CGST, Central Excise, Raipur (Service Tax Appeal NO. 50800 of 2020) viii. M/s South Eastern Coalfields Ltd., Vs. Commissioner of Central Excise & Service Tax, Raipur (2020 (55) GSTL 549 (Tri.Del) ix. M/s Neyveli L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation, since the issue is of interpretation. The Learned Counsel also relied on the following decisions: i. M/s Pushpam Pharmaceuticals Company Vs. Collector of C.Ex, Bombay-1995 (78) E.L.T 401 (SC) ii. M/s Tamil Nadu Housing Board Vs. Collector of Central Excise, Madras -1994 (74) E.L.T 9 (SC) iii. M/s Pahwa Chemicals Pvt Ltd Vs. Commissioner of Central Excise, Delhi -2005 (189) E.L.T 257 ( ..... X X X X Extracts X X X X X X X X Extracts X X X X
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