2021 (2) TMI 1150

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....s annexed to the purchase order. Certain material supplied under the said contracts were found deficient to the specified quality or in deviation with the specifications agreed upon between the parties to the contract. The appellant thereafter recovered certain amounts from its supplier which in view of the respondent are in the nature of liquidated damages for compensating the appellant against the poor quality of material supplied to the appellant by its supplier on which service tax is held to be applicable under Section 66(E)(e) of the Finance Act, 1994. 2. Shri Rahul Gajera, learned Counsel appearing on behalf of the appellant submitted a detailed written submission and subsequently filed an additional submission on 20.11.2020. The le....

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.... - 2017 (48) STR 69 (Tri. Mumbai) which was confirmed by the Hon'ble Supreme Court reported as Commissioner vs. Mormugao Port Trust - 2018 (19) GSTL J118 (SC). (d) GE T&D India Limited (Formerly Alstom T&D India Limited) vs. Dy. Commr. Of Central Excise - 2020 (1) TMI 1096 - Madras High Court. (e) CST, Chennai vs. Repco Home Finance Limited - 2020 (7) TMI 472 - CESTAT Chennai. 3. On the other hand, Shri H.K. Jain, learned Assistant Commissioner (Authorised Representative) appearing on behalf of the Revenue submitted a detailed submission on 10.11.2020 and also filed post hearing additional submission dated 12.11.2020. In his submission, he placed reliance on the following judgments:- (a) Maharashtra State Power Generation Company Lim....