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    <title>2024 (7) TMI 269 - CESTAT ALLAHABAD</title>
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    <description>CESTAT Allahabad held that ex-gratia amounts received do not attract service tax under Section 66E of the Finance Act, 1994. Following precedent in K.N. Food Industries case, the Tribunal ruled that ex-gratia payments made to compensate for damages, losses, or injuries from unintended events do not constitute payment for services, as they do not arise from any obligation to tolerate acts or situations. The impugned order was set aside and appeal was allowed.</description>
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      <title>2024 (7) TMI 269 - CESTAT ALLAHABAD</title>
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      <description>CESTAT Allahabad held that ex-gratia amounts received do not attract service tax under Section 66E of the Finance Act, 1994. Following precedent in K.N. Food Industries case, the Tribunal ruled that ex-gratia payments made to compensate for damages, losses, or injuries from unintended events do not constitute payment for services, as they do not arise from any obligation to tolerate acts or situations. The impugned order was set aside and appeal was allowed.</description>
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      <pubDate>Thu, 04 Jul 2024 00:00:00 +0530</pubDate>
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