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          Service Tax

          Fines or liquidated damages is payable to the Government or the local authority under contract

          Exempted Services

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          Exemption for contract fines: liquidated damages payable to government or local authority are not subject to service tax. Services tolerating non performance of a contract where consideration is in the form of fines or liquidated damages payable to the Government or a local authority are exempt from service tax under Notification No. 25/2012 as amended by Notification No. 22/2016; statutory fines and penalties imposed for violation of statutes, by laws, rules or regulations are not leviable to service tax as clarified by Circular No. 192/02/2016.
                            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.

                                  Exemption for contract fines: liquidated damages payable to government or local authority are not subject to service tax.

                                  Services tolerating non performance of a contract where consideration is in the form of fines or liquidated damages payable to the Government or a local authority are exempt from service tax under Notification No. 25/2012 as amended by Notification No. 22/2016; statutory fines and penalties imposed for violation of statutes, by laws, rules or regulations are not leviable to service tax as clarified by Circular No. 192/02/2016.


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