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of CESTAT New Delhi ruled on the levy of service tax on income (compensation received) from late delivery of materials and non-execution of work. The appellant, engaged in electricity generation, was found to have provided a 'declared service' u/s 66E(e) of the Finance Act. The circular by the Department of Revenue clarified that there must be an express or implied agreement for taxable supply to exist, emphasizing the need for consideration in such agreements. The Tribunal's decisions in similar cases supported the appellant, leading to the dismissal of the department's appeal. The Service Tax Appeal by the appellant was allowed.
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