https://www.taxtmi.com/caselaws?id=774938 The SC dismissed the revenue's appeal due to a delay of 1027 days in filing without sufficient explanation. The CESTAT had set aside demands for service tax on liquidated damages/penalty collected for non-compliance with contract terms. The appellant had agreed to tolerate breaches of contract timelines. The SC found no adequate justification for the substantial delay and rejected the appeal on procedural grounds, effectively upholding the CESTAT's decision that favored the respondent regarding the service tax demand on liquidated damages. en-us Tue, 15 Jul 2025 00:00:00 +0530 Thu, 17 Jul 2025 09:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774938 The SC dismissed the revenue's appeal due to a delay of 1027 days in filing without sufficient explanation. The CESTAT had set aside demands for service tax on liquidated damages/penalty collected for non-compliance with contract terms. The appellant had agreed to tolerate breaches of contract timelines. The SC found no adequate justification for the substantial delay and rejected the appeal on procedural grounds, effectively upholding the CESTAT's decision that favored the respondent regarding the service tax demand on liquidated damages. Case-Laws Service Tax Tue, 15 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774938