https://www.taxtmi.com/highlights?id=71036 Demand of serviced ax on collection of liquidated damages, penalty and forfeiture of security deposits - declared service or not - it is not possible to sustain the view taken by the Commissioner that since the task was not completed within the time schedule, the appellant agreed to tolerate the same for a consideration in the form of liquidated damages, which would be subjected to service tax under section 66E(e) of the Finance Act - Demand set aside - AT en-us Sat, 22 Jul 2023 21:53:18 +0530 Sat, 22 Jul 2023 21:53:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=71036 Demand of serviced ax on collection of liquidated damages, penalty and forfeiture of security deposits - declared service or not - it is not possible to sustain the view taken by the Commissioner that since the task was not completed within the time schedule, the appellant agreed to tolerate the same for a consideration in the form of liquidated damages, which would be subjected to service tax under section 66E(e) of the Finance Act - Demand set aside - AT Highlights Service Tax Sat, 22 Jul 2023 21:53:18 +0530 https://www.taxtmi.com/highlights?id=71036