TaxTMI 
TaxTMI 
2026 (9) TMI 893
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....(Technical), Mr. Satendra Vikram Singh For the Appellant : Shri Amit Laddha, Advocate For the Respondent : Shri Mihir G Rayka, Additional Commissioner (AR) ORDER SOMESH ARORA : In the instant case, the appellants received late payment charges in the nature of interest in respect of supply of industrial gases made to their clients. The Department was of the view that such charges amo....
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....he service provided. In the second limb of the term 'service' as defined above, following has been provided after the coma (,) "and includes the declared service". Thus, the inclusion clause seems to be expanding the scope of service by including declared service within its domain. We are of the view that the service thus can include any activity carried by a person for another for consideration a....
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....alth jurisdictions and had its genesis in the common law. Therefore, it is safe to seek and rely on the definition of consideration as is available in Section 2(d) of the Indian Contract Act, 1872 which reads as follows:- "Section 2(d): When, at the desire of the promisor, the promisee or any other person has done or abstained from doing, or does or abstains from doing, or promises to do ....
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....t of second party. Therefore, damages are a consequence of breach and not part of consideration for promise. The breach in turn is relatable to an inactivity or such activity, which was not envisaged in the due course of performance of the contract, but is a result of some supervening developments. The basis of various judgments quoted by the respondent which treat breach and consequent damages as....