https://www.taxtmi.com/caselaws?id=464578 CESTAT (AT) allowed the appeal, holding that liquidated damages and forfeited earnest money/security deposits recovered from contractors do not attract service tax under s.66E(e) of the Finance Act, 1994. Relying on earlier Tribunal precedent, the bench found the issue settled and held the appellant not liable for service tax or penalty on such forfeitures. The impugned order was set aside and the appeal allowed. en-us Thu, 05 Sep 2024 00:00:00 +0530 Wed, 05 Nov 2025 08:35:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464578 CESTAT (AT) allowed the appeal, holding that liquidated damages and forfeited earnest money/security deposits recovered from contractors do not attract service tax under s.66E(e) of the Finance Act, 1994. Relying on earlier Tribunal precedent, the bench found the issue settled and held the appellant not liable for service tax or penalty on such forfeitures. The impugned order was set aside and the appeal allowed. Case-Laws Service Tax Thu, 05 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464578