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    Service Tax

    Levy of Service tax - declared services or not - penal interest...

    Penal Interest and Bouncing Charges Not Taxable as Service Under Finance Act Section 66E(e), Court Rules.

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    Service TaxAugust 10, 2023Case LawsAT

    Levy of Service tax - declared services or not - penal interest and bouncing charges - The impugned order holding that penal interest and bouncing charges received by the appellants as “consideration” for “tolerating an act”, and are leviable to service tax under section 66E(e) of the Finance Act, 1994, cannot be sustained. - AT

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