https://www.taxtmi.com/highlights?id=67677 Price reduction clause - levy of service tax on liquidated damages - declared services or not - applicability of CBIC vide circular no.178/10/2022-GST dated 3rd August, 2022 - The circular was not available to the adjudicating authority when the matter was decided and he could not examine the issue in the light of the aforesaid circular. The issue in dispute can be decided in the light of the aforesaid circular. - AT en-us Fri, 13 Jan 2023 07:00:31 +0530 Fri, 13 Jan 2023 07:00:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=67677 Price reduction clause - levy of service tax on liquidated damages - declared services or not - applicability of CBIC vide circular no.178/10/2022-GST dated 3rd August, 2022 - The circular was not available to the adjudicating authority when the matter was decided and he could not examine the issue in the light of the aforesaid circular. The issue in dispute can be decided in the light of the aforesaid circular. - AT Highlights Service Tax Fri, 13 Jan 2023 07:00:31 +0530 https://www.taxtmi.com/highlights?id=67677