Levy of service tax with interest and penalty - liquidated damages - While the above Orders have been...

Levy of service tax with interest and penalty - liquidated damages - While the above Orders have been passed by the Tribunal in 2022, subsequently, CBIC has issued Circular No. 214/2023-Service Tax dt. 28.02.2023. In this Circular, the issue of leviability of Service Tax on Liquidated Damages has been considered in elaborate details - Demand in respect of Liquidated Damages set aside - AT .....

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