2023 (9) TMI 654

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n various services, namely, commercial training or coaching, mandap keeper service, renting of immovable property service, technical inspection and certification agency service, maintenance or repair service, erection commissioning and installation service, consulting engineer service, etc., and on various other services as service recipient under reverse charge mechanism. 2.1 The Revenue appears to have noticed, based on specific intelligence, that the appellant was charging and recovering liquidated damages from the outstanding payment due to suppliers / service providers for delay in supply contract and service contract, but had not paid Service Tax on the same, whereafter an inquiry appears to have been initiated against the appellan....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ax liability on the liquidated damages as alleged therein. 5. During the personal hearing before the adjudicating authority, it appears that the appellant had placed reliance on an order of the Ld. co-ordinate Delhi Bench of the CESTAT in the case of South Eastern Coalfields Ltd. v. Commissioner of C.Ex. & S.T., Raipur [2021 (55) G.S.T.L. 549 (Tri. - Del.)]. 6. After considering the explanation of the appellant, during adjudication, the Commissioner vide impugned Order-in-Original No. 08/2021 dated 27.02.2021 has confirmed the demands as proposed in the Show Cause Notice. 7. It is against this order that the present appeal has been filed before this forum. 8.1 Today, when the matter was taken up for hearing, Shri Raghav Rajeev, ....