https://www.taxtmi.com/caselaws?id=447557 The Tribunal ruled in favor of the appellant, determining that the amount received as penalty or liquidated damages does not qualify as consideration towards a declared service under Section 66E (e) of the Finance Act, 1994. Consequently, the tax demand by the Department was deemed unsustainable, and the order under challenge was set aside, allowing both appeals. en-us Thu, 21 Sep 2023 00:00:00 +0530 Fri, 29 Dec 2023 12:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447557 The Tribunal ruled in favor of the appellant, determining that the amount received as penalty or liquidated damages does not qualify as consideration towards a declared service under Section 66E (e) of the Finance Act, 1994. Consequently, the tax demand by the Department was deemed unsustainable, and the order under challenge was set aside, allowing both appeals. Case-Laws Service Tax Thu, 21 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447557