https://www.taxtmi.com/caselaws?id=773156 Liquidated damages recovered for breach of contract were treated as compensation, not consideration for any service. Applying prior Tribunal decisions on similar facts, CESTAT held that such receipts do not fall within the scope of declared service under section 66E(e) of the Finance Act, 1994, and no service tax was payable on the amounts collected. en-us Mon, 16 Jun 2025 00:00:00 +0530 Thu, 19 Jun 2025 08:29:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773156 Liquidated damages recovered for breach of contract were treated as compensation, not consideration for any service. Applying prior Tribunal decisions on similar facts, CESTAT held that such receipts do not fall within the scope of declared service under section 66E(e) of the Finance Act, 1994, and no service tax was payable on the amounts collected. Case-Laws Service Tax Mon, 16 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773156