2025 (6) TMI 1269

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....it, Advocate for the Appellant. Shri 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 ....

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....ining Corporation Ltd Vs Pr Commissioner, CGST & E, Bhopal [2023 (10) CENTAX 253 (Tri-Del)] 3. 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 r....

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....held that no service tax is payable on the amount collected towards LD as such LD/penalty cannot be considered as receipts towards any service, per se. Therefore, in view of the same, there is no leviability of service tax on the amount of LD collected by the appellant. We also find that in their own case this Tribunal, vide Final Order No. A/30130/2022 dt.14.09.2022, has allowed the appeal of the....