2024 (10) TMI 1647

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..... Mutreja, Chartered Accountant For the Respondent: Shri Anand Narayan, Authorised Representative ORDER JUSTICE DILIP GUPTA: 1. Madhya Pradesh Poorva Kshetra Vidyut Vitran Co. Ltd. the appellant has filed this appeal to assail that part of the order passed by the Commissioner (Appeals) that has confirmed the demand of service tax on the amount collected as liquidated damages. 2. Shri Pradeep M .....

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..... emanded on liquidated damages has been settled by a division bench of this Tribunal in Madhya Pradesh Poorva Kshetra Vidyut Vitran Co. Ltd. and it has been held that liquidated damages cannot be subjected to levy of service tax. 5. In view of the aforesaid decision of the Tribunal, the impugned order to the extent it confirms the demand of service tax on liquidated damages deserves to be set asid .....

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