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TMI Blog2025 (3) TMI 681X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant - declared service in terms of Section 66E(e) of the Finance Act with effect from 01.07.2012 - HELD THAT:- The Department's case is that the same would be covered within the ambit of declared service under Section 66E(e) of the Finance Act with effect from 01.07.2012. It is further found that the case laws cited cover the same issue and in some cases also relied on some other judgments ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iled by the M/s Bharat Heavy Electricals Ltd., (BHEL) (hereinafter referred to as appellant), for Early Hearing in respect of their Appeal No. ST/30611/2018. The Early Hearing application has been filed on the grounds that in their own case i.e. BHEL Vs Commissioner of Central Tax, Medchal [2022 (9) TMI 1587 - CESTAT-HYD], the issue covered in the present appeal has already been decided by this Be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ew Delhi], where the Co-ordinate Bench held that the liquidated damages collected by the appellant as penalty/late delivery charges cannot be subjected to service tax under Section 66E(e). Similar view has been followed by the Tribunal in M.P. Poorva Kshetra Vidyut Vitaran Co. Ltd., Vs Principal Commissioner, CGST and Central Excise, Bhopal [2021 (2) TMI 821 - CESTAT NEW DELHI]. She also pointed o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... posal on merit itself. 7. The appellant has filed appeal to set aside Order-in-Appeal No. HYDEXCUS- MD-AP2-0327-17-18-ST dated 28.03.2018 (impugned order), whereby demand confirmed by Adjudicating Authority was upheld. In this case, the Department has proposed to charge service tax on the amount collected by the appellant as liquidated damages (LD) from their contractors, suppliers etc. The Depar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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