Levy of service tax - liquidated damages recovered by the ...

Case Laws Service Tax

July 28, 2021

Levy of service tax - liquidated damages recovered by the appellant for acts of default - consideration for tolerance of an act or not - 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. - AT

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Levy of service tax - liquidated damages recovered by the ...

Case Laws Service Tax

July 28, 2021

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