2024 (3) TMI 1176

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....uthuvenkataraman, Advocate for the Appellant Shri M. Ambe, DC (AR) for the Respondent ORDER This appeal is filed against Order in Appeal No. 11/2022 (CTA-II) dated 28.2.2022 passed by the Commissioner (Appeals - II), Chennai and the only issue that arises for our consideration is "whether the Revenue authorities are justified in demanding service tax on the liquidated damages?" 2. Shri....

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....stern Coalfields Ltd. Vs. CCE & ST, Raipur reported in 2020 (12) TMI 912 - CESTAT, New Delhi and settled in favour of the taxpayer which has been followed in the following orders:- (i) Neyveli Lignite Corporation Ltd. v. Commissioner of Cus., C.Ex. & S.T. [2021 (53) G.S.T.L. 401 (Tri. - Chennai)] (ii) Steel Authority of India Ltd., Salem v. Commissioner [2021 (7) TMI 1092 - CESTA....

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....wr v. Commissioner of C.Ex. & S.T., Nagpur [2023 (5) TMI 11 - CESTAT, Mumbai] (Final Order No. A/85628/2023 dated 26.04.2023 - Service Tax Appeal No. 85781 of 2019 - CESTAT, Mumbai) 6. Further, we find that vide Circular No. 214/1/2023-ST dated 28.2.2023, even the Board had accepted the view of the CESTAT and decided not to prefer appeals before the Hon'ble Supreme Court against CESTAT orde....