https://www.taxtmi.com/caselaws?id=418759 The Tribunal set aside the demand of service tax under Section 66E(e) of the Finance Act, 1994, and the penalty imposed on an autonomous body providing port services for implementing a Berth Reservation Scheme. It concluded that the penalties were not for tolerating non-performance but to ensure contractual compliance, thus not constituting declared services under Section 66E(e). The judgment emphasized that penal clauses in agreements aim to safeguard commercial interests and deter non-compliance, leading to the appeal being allowed with consequential relief. en-us Tue, 22 Feb 2022 00:00:00 +0530 Tue, 18 Oct 2022 12:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418759 The Tribunal set aside the demand of service tax under Section 66E(e) of the Finance Act, 1994, and the penalty imposed on an autonomous body providing port services for implementing a Berth Reservation Scheme. It concluded that the penalties were not for tolerating non-performance but to ensure contractual compliance, thus not constituting declared services under Section 66E(e). The judgment emphasized that penal clauses in agreements aim to safeguard commercial interests and deter non-compliance, leading to the appeal being allowed with consequential relief. Case-Laws Service Tax Tue, 22 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418759