9911796707
TMI Blog2023 (9) TMI 654X X X X Extracts X X X X X X X X Extracts X X X X ..... ining or coaching, mandap keeper service, renting of immovable property service, technical inspection and certification agency service, maintenance or repair service, erection commissioning and installation service, consulting engineer service, etc., and on various other services as service recipient under reverse charge mechanism. 2.1 The Revenue appears to have noticed, based on specific intelligence, that the appellant was charging and recovering liquidated damages from the outstanding payment due to suppliers / service providers for delay in supply contract and service contract, but had not paid Service Tax on the same, whereafter an inquiry appears to have been initiated against the appellant. 2.2 During verification of the records s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... personal hearing before the adjudicating authority, it appears that the appellant had placed reliance on an order of the Ld. co-ordinate Delhi Bench of the CESTAT in the case of South Eastern Coalfields Ltd. v. Commissioner of C.Ex. & S.T., Raipur [2021 (55) G.S.T.L. 549 (Tri. - Del.)]. 6. After considering the explanation of the appellant, during adjudication, the Commissioner vide impugned Order-in-Original No. 08/2021 dated 27.02.2021 has confirmed the demands as proposed in the Show Cause Notice. 7. It is against this order that the present appeal has been filed before this forum. 8.1 Today, when the matter was taken up for hearing, Shri Raghav Rajeev, Ld. Advocate appeared for the appellant. He would submit at the outset that the i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Court against such orders. 9. Per contra, Smt. Anandalakshmi Ganeshram, Ld. Departmental Representative, relied upon the order of the lower authority. 10. Having heard the rival contentions and having perused the order of the lower authority, we find that the only issue to be decided by us is: whether the demand of Service Tax on the liquidated damages is justified? 11.1 We have carefully gone through the orders relied upon and we agree with the contentions of the Ld. Advocate that the demand of Service Tax on liquidated damages has been set aside in those orders. 11.2 We have also considered the Circular No. 214/1/2023-Service Tax dated 28.02.2023 relied upon by the Ld. Advocate wherein the Board has chosen not to pursue Civil Appeals ..... X X X X Extracts X X X X X X X X Extracts X X X X
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