https://www.taxtmi.com/caselaws?id=409010 The Appellate Tribunal dismissed the appeal filed by Revenue, affirming that the recovery of an amount by the employer from the employee for waiving the notice period did not attract Service Tax as it did not constitute the rendition of service. The Tribunal relied on the settled position by the High Court, emphasizing that notice pay, in lieu of sudden termination, does not give rise to the rendition of service by either party. The judgment clarified the distinction between breach of contract situations and notice pay, ultimately ruling in favor of the appellant. en-us Fri, 25 Jun 2021 00:00:00 +0530 Tue, 13 Sep 2022 12:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409010 The Appellate Tribunal dismissed the appeal filed by Revenue, affirming that the recovery of an amount by the employer from the employee for waiving the notice period did not attract Service Tax as it did not constitute the rendition of service. The Tribunal relied on the settled position by the High Court, emphasizing that notice pay, in lieu of sudden termination, does not give rise to the rendition of service by either party. The judgment clarified the distinction between breach of contract situations and notice pay, ultimately ruling in favor of the appellant. Case-Laws Service Tax Fri, 25 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409010