https://www.taxtmi.com/caselaws?id=759730 The Tribunal ruled in favor of the Appellant, a power generator, by setting aside the impugned order that demanded service tax on liquidated damages for short lifting of electricity. The Tribunal determined that such payments did not constitute a service under Section 66E(e) of the Finance Act, 1994, as they were not for tolerating an act. Consequently, the demand for service tax, interest, and penalty was annulled, granting the Appellant consequential relief. The judgment was pronounced on 03.10.2024. en-us Thu, 03 Oct 2024 00:00:00 +0530 Tue, 08 Oct 2024 07:36:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759730 The Tribunal ruled in favor of the Appellant, a power generator, by setting aside the impugned order that demanded service tax on liquidated damages for short lifting of electricity. The Tribunal determined that such payments did not constitute a service under Section 66E(e) of the Finance Act, 1994, as they were not for tolerating an act. Consequently, the demand for service tax, interest, and penalty was annulled, granting the Appellant consequential relief. The judgment was pronounced on 03.10.2024. Case-Laws Service Tax Thu, 03 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759730