https://www.taxtmi.com/forum/issue?id=110703 Declared service under Section 66E(e) includes agreeing to tolerate, refrain from, or perform an act and prima facie covers fines, penalties and liquidated damages collected for contractual shortfall; taxability depends on contract terms and applicable exemptions. The registration certificate does not require an explicit endorsement of Section 66E(e); registrants should use the broader "Other Than Negative List" category and appropriate accounting code. en-us Fri, 29 Jul 2016 13:10:55 +0530 Thu, 23 Jan 2025 15:56:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=110703 Declared service under Section 66E(e) includes agreeing to tolerate, refrain from, or perform an act and prima facie covers fines, penalties and liquidated damages collected for contractual shortfall; taxability depends on contract terms and applicable exemptions. The registration certificate does not require an explicit endorsement of Section 66E(e); registrants should use the broader "Other Than Negative List" category and appropriate accounting code. Discussion-Forum Service Tax Fri, 29 Jul 2016 13:10:55 +0530 https://www.taxtmi.com/forum/issue?id=110703