https://www.taxtmi.com/caselaws?id=764083 CESTAT New Delhi allowed the appeal, setting aside service tax demands totaling over Rs. 2 crore. The tribunal held that demands for service tax payment under different registration numbers, short payments of service tax and Swachh Bharat Cess for 2015-16 were time-barred under Section 73 of Finance Act, 1994, as the show cause notice was issued in 2019 beyond the normal limitation period. Regarding service tax on liquidated damages/penalties, the tribunal ruled that recovery of such amounts cannot constitute a taxable service as there was no agreement or consideration involved, and such activities fall under Sections 73-74 of Contract Act rather than service tax provisions. en-us Wed, 01 Jan 2025 00:00:00 +0530 Fri, 03 Jan 2025 08:45:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764083 CESTAT New Delhi allowed the appeal, setting aside service tax demands totaling over Rs. 2 crore. The tribunal held that demands for service tax payment under different registration numbers, short payments of service tax and Swachh Bharat Cess for 2015-16 were time-barred under Section 73 of Finance Act, 1994, as the show cause notice was issued in 2019 beyond the normal limitation period. Regarding service tax on liquidated damages/penalties, the tribunal ruled that recovery of such amounts cannot constitute a taxable service as there was no agreement or consideration involved, and such activities fall under Sections 73-74 of Contract Act rather than service tax provisions. Case-Laws Service Tax Wed, 01 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764083