https://www.taxtmi.com/caselaws?id=794169 Compensation recovered from transporters for transit loss, damage, shortage, delay, leakage, theft, contamination or similar defaults was held not to be a supply of services under para 5(e) of Schedule II read with Section 7 of the CGST Act. The recovery arose from breach or non-performance of the transport contract and was compensatory or in the nature of liquidated damages, not consideration for any independent promise to refrain from, tolerate, or do an act. It therefore did not satisfy the essential requirement of supply under GST law and was not taxable. en-us Wed, 24 Jun 2026 00:00:00 +0530 Wed, 01 Jul 2026 08:47:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794169 Compensation recovered from transporters for transit loss, damage, shortage, delay, leakage, theft, contamination or similar defaults was held not to be a supply of services under para 5(e) of Schedule II read with Section 7 of the CGST Act. The recovery arose from breach or non-performance of the transport contract and was compensatory or in the nature of liquidated damages, not consideration for any independent promise to refrain from, tolerate, or do an act. It therefore did not satisfy the essential requirement of supply under GST law and was not taxable. Case-Laws GST Wed, 24 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794169