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        Case ID :
        Service Tax

        The case before CESTAT Chandigarh involved the levy of service...

        Service Tax Not Applicable on Liquidated Damages for Penalty or Late Delivery, CESTAT Rules in Favor of PSU.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                The case before CESTAT Chandigarh involved the levy of service tax on "liquidated damages in contracts" for penalty/late delivery charges, under section 66E (e) of the Finance Act, 1994. The appellant, a Central Government Public Sector Undertaking, challenged the tax liability. The Tribunal referred to a recent circular by the Department of Revenue stating no liability for service tax/GST on such damages. Previous Tribunal decisions supported the appellant's position that these damages are not subject to service tax. CESTAT held the impugned order as legally unsustainable and allowed the appeal, providing consequential relief as per law.
                                Note: It is a system-generated summary and is for quick reference only.
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