https://www.taxtmi.com/caselaws?id=423540 The Tribunal ruled in favor of the appellant, holding that the penalty collected from the contractor was not subject to service tax as it was considered liquidated damages and not payment for any service as defined in the relevant section of the Finance Act. The Tribunal allowed the appeal, setting aside the impugned order and granting the appellant consequential benefits. en-us Fri, 03 Jun 2022 00:00:00 +0530 Thu, 09 Jun 2022 11:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423540 The Tribunal ruled in favor of the appellant, holding that the penalty collected from the contractor was not subject to service tax as it was considered liquidated damages and not payment for any service as defined in the relevant section of the Finance Act. The Tribunal allowed the appeal, setting aside the impugned order and granting the appellant consequential benefits. Case-Laws Service Tax Fri, 03 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423540