2025 (6) TMI 1269

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....ri M. Anukathir Surya, AR for the Respondent. ORDER [Order per: A.K. JYOTISHI] M/s Bharat Dynamics Ltd (hereinafter referred to as the appellant) are in appeal against OIO dt.16.03.2020 (impugned order), wherein, the Commissioner/adjudicating authority has confirmed the demand of service tax on account of liquidated damages (LD). 2. Learned Counsel for the appellant submits that the issue is n....

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..... Learned Counsel further points out that this Bench has, in the case of Bharat Dynamics Ltd Vs CCT, Hyderabad (supra), passed an order in which they have allowed the appeal filed by the appellant by setting aside the demand. 4. Learned AR, on the other hand, points out that this issue is no longer res integra and the order passed by the Bench has already been accepted on merit by the department.....