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    <description>The appeal was dismissed as the Tribunal found that service tax could not be imposed on liquidated damages, based on previous decisions and the interpretation of the Finance Act. The Commissioner&#039;s appeal challenging the order confirming the demand of service tax on liquidated damages for the period April 2016 to June 2017 was rejected.</description>
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      <description>The appeal was dismissed as the Tribunal found that service tax could not be imposed on liquidated damages, based on previous decisions and the interpretation of the Finance Act. The Commissioner&#039;s appeal challenging the order confirming the demand of service tax on liquidated damages for the period April 2016 to June 2017 was rejected.</description>
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