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No Service Tax on Liquidated Damages for Contract Breach Due to Absence of Service Element
Case Law Details
- Case Name
- Brahmos Aerospace Pvt Ltd Vs Commissioner of Central Tax (CESTAT Hyderabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Hyderabad
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Brahmos Aerospace Pvt Ltd Vs Commissioner of Central Tax (CESTAT Hyderabad)
CESTAT Rules Liquidated Damages Not Taxable Because They Are Not Consideration for Tolerating Delay; Service Tax Not Payable on Liquidated Damages for Contract Breach Due to Absence of Service Element; CESTAT Sets Aside Tax Demand on Delay Penalty Due to Absence of Service Element; Liquidated Damages Cannot Be Taxed Under Section 66E(e) Without Agreement to Tolerate Breach; CESTAT Hyderabad Relies on Earlier Precedents to Delete Service Tax on Liquidated Damages.
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