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Issues: Whether service tax under section 66E(e) of the Finance Act, 1994 could be levied on liquidated damages.
Analysis: The issue was treated as settled by an earlier decision of the same Tribunal, which held that liquidated damages are not liable to service tax under the said provision. The impugned demand, insofar as it related to liquidated damages, was therefore unsustainable.
Conclusion: Service tax could not be levied on liquidated damages; the demand on that count was set aside in favour of the assessee.
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