Legality of demand for service tax under section 66E(e) - The ...

Case Laws Service Tax

September 15, 2023

Legality of demand for service tax under section 66E(e) - The amounts retained towards liquidated damages and also invoked as bank guarantee are not a consideration for tolerating breach of contract. Any amount, which is not a consideration for provision of service, cannot be subjected to service tax - It cannot be agreed that CMRL had received a consideration for tolerating the delay in execution of the projects contracted by them. - AT

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Legality of demand for service tax under section 66E(e) - The ...

Case Laws Service Tax

September 15, 2023

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