https://www.taxtmi.com/caselaws?id=769788 Where supplies are made on an FOR destination basis and freight is included in the sale price, the buyer's premises may be treated as the place of removal, making GTA service tax on outward transportation eligible as CENVAT credit. The commentary also notes that fines, penalties, retention money and liquidated damages arising from breach or non-performance are not taxable as declared services under section 66E(e) unless there is a specific agreement to tolerate an act, situation or omission for consideration. These amounts are treated as contractual consequences of default, not payment for a taxable service. en-us Wed, 30 Apr 2025 00:00:00 +0530 Thu, 01 May 2025 14:47:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769788 Where supplies are made on an FOR destination basis and freight is included in the sale price, the buyer's premises may be treated as the place of removal, making GTA service tax on outward transportation eligible as CENVAT credit. The commentary also notes that fines, penalties, retention money and liquidated damages arising from breach or non-performance are not taxable as declared services under section 66E(e) unless there is a specific agreement to tolerate an act, situation or omission for consideration. These amounts are treated as contractual consequences of default, not payment for a taxable service. Case-Laws Central Excise Wed, 30 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769788