https://www.taxtmi.com/caselaws?id=775983 The CESTAT New Delhi held that service tax is not leviable on forfeiture of earnest money deposits treated as liquidated damages or penalty/late delivery charges. Relying on precedent and Circular No. 214/1/2023-ST, the Tribunal reaffirmed its consistent view that such charges do not fall under service tax provisions. Consequently, the impugned order demanding service tax was set aside and the appeal was allowed. en-us Tue, 22 Jul 2025 00:00:00 +0530 Mon, 04 Aug 2025 08:28:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775983 The CESTAT New Delhi held that service tax is not leviable on forfeiture of earnest money deposits treated as liquidated damages or penalty/late delivery charges. Relying on precedent and Circular No. 214/1/2023-ST, the Tribunal reaffirmed its consistent view that such charges do not fall under service tax provisions. Consequently, the impugned order demanding service tax was set aside and the appeal was allowed. Case-Laws Service Tax Tue, 22 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775983