2026 (2) TMI 521

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.... For the Appellant : Shri M.V.S. Prasad, Advocate For the Respondent : Shri M. Anukathir Surya, Authorized Representative ORDER PER: A.K. JYOTISHI: M/s Brahmos Aerospace Pvt Ltd., (hereinafter referred to as appellant) are in appeal against the Order-i-Original No. HYD-EXCUS-002-COM-002-17-18 dated 22.09.2017. 2. The issue, in brief, is that the Department noticed that they had rec....

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....ner of Service Tax, Delhi [2015 (39) STR 35 (Tri-Del)] ii) South Eastern Coal Fields Ltd., Vs CCE [2021 (55) G.S.T.L. 549 (Tri-Del)] iii) Commissioner, CGST, Central Excise & Service Tax, Bhopal (M.P) Vs M/s Madhya Pradesh Poorva Kshetra Vidyut Vitran Co. Ltd., Vs CCE order dated 13.07.2022 iv) Inox Air Products Pvt Ltd., Vs CCE [2008 (232) E.L.T. 338 (Tri-Bang)] 4. L....

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....ference: "7. Learned Counsel for the Appellant urges that the issue is no longer res integra and under similar facts and circumstances, this Tribunal in the case of Steel Authority of India Ltd, Salem vs Commissioner of GST & Central Excise, 2021(7) TMI 1092, Chennai, held that no service tax is payable on the amount collected towards liquidated damages, following the ruling of the Tribun....