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        Case ID :
        Service Tax

        The CESTAT ruled that 'notice pay' collected from employees for...

        Notice Pay and Booking Cancellation Charges Not Subject to Service Tax Under Finance Act, 1994

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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 CESTAT ruled that "notice pay" collected from employees for not serving agreed notice periods does not constitute consideration for service and is therefore not subject to service tax. Following precedents established in M/S Balaji Medical & Diagnostic Research Centre and Shiv Vilas Resort cases, the Tribunal determined that such amounts represent compensation related to employment rather than taxable services. Similarly, amounts retained by the appellant due to booking cancellations or customer no-shows were held not to constitute a "declared service" under Section 66E(e) of the Finance Act, 1994. The adjudicating authorities failed to follow judicial protocol by disregarding established precedents. Appeal allowed.
                                Note: It is a system-generated summary and is for quick reference only.
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