2026 (5) TMI 581

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....udicial) For the Appellant : Shri M.V.S. Prasad, Advocate For the Respondent : Shri T.V. Rajesh, AR ORDER PER ANGAD PRASAD: M/s Brahmos Aerospace Pvt Ltd (hereinafter referred to as the appellant) are in appeal against OIO dt.31.12.2019. 2. The issue, in brief, is that the department noticed that the appellants had received certain payments in the nature of penalty for not adheri....

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....rity of India Vs CST, Delhi [2015 (39) STR 35 (Tri-Del)] b) South Eastern Coal Fields Ltd Vs CCE [2021 (55) GSTL 549 (Tri-Del)] c) CCGST, Bhopal Vs M/s Madhya Pradesh Poorva Kshetra Vidyut Vitran Co Ltd [Order dt.13.07.2022] d) Inox Air Products Pvt Ltd Vs CCE [2008 (232) ELT 338 (Tri-Bang)] 4. On the other hand, learned AR reiterates the findings of the Adjudicating ....

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....ected towards LD. The relevant para is cited below for ease of reference. "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 collect....