2022 (2) TMI 1445

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..... deration for tolerance of an act or not - penalties - it was held by CESTAT that it is not possible to sustain the view taken by the Commissioner that since BHEL did not complete the task within the time schedule, the appellant agreed to tolerate the same for a consideration in the form of liquidated damages, which would be subjected to service tax under section 66E(e) of the Finance Act. HELD THA .....

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