https://www.taxtmi.com/caselaws?id=777843 CESTAT held that amounts received by the appellants under a memorandum of settlement were compensation for the landowners reneging on an agreement to sell and constituted damages, not a declared "service" under s.66E(e). Consequently the sums were not liable to service tax at 14%, and related demands of service tax, interest and penalties were unsustainable. The tax demands, interest and penalties were set aside and the appeal allowed. en-us Mon, 01 Sep 2025 00:00:00 +0530 Sat, 06 Sep 2025 08:16:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777843 CESTAT held that amounts received by the appellants under a memorandum of settlement were compensation for the landowners reneging on an agreement to sell and constituted damages, not a declared "service" under s.66E(e). Consequently the sums were not liable to service tax at 14%, and related demands of service tax, interest and penalties were unsustainable. The tax demands, interest and penalties were set aside and the appeal allowed. Case-Laws Service Tax Mon, 01 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777843