Demand of serviced ax on collection of liquidated damages, ...

Case Laws Service Tax

July 22, 2023

Demand of serviced ax on collection of liquidated damages, penalty and forfeiture of security deposits - declared service or not - it is not possible to sustain the view taken by the Commissioner that since the task was not completed 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 - Demand set aside - AT

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Demand of serviced ax on collection of liquidated damages, ...

Case Laws Service Tax

July 22, 2023

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