https://www.taxtmi.com/highlights?id=63295 Levy of service tax - liquidated damages/penalty collected for non-compliance of the terms of the contracts - It is not possible to sustain the view taken by the Commissioner that since the delivery was not made within the time schedule, the Appellant agreed to tolerate the same for a consideration in the form of delay in delivery charges, which would be subjected to service tax under section 66E(e) of the Finance Act. - AT en-us Fri, 06 May 2022 08:31:16 +0530 Fri, 06 May 2022 08:31:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=63295 Levy of service tax - liquidated damages/penalty collected for non-compliance of the terms of the contracts - It is not possible to sustain the view taken by the Commissioner that since the delivery was not made within the time schedule, the Appellant agreed to tolerate the same for a consideration in the form of delay in delivery charges, which would be subjected to service tax under section 66E(e) of the Finance Act. - AT Highlights Service Tax Fri, 06 May 2022 08:31:16 +0530 https://www.taxtmi.com/highlights?id=63295