This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Amount of damages received for tolerating breach of contract not leviable to service tax
Case Law Details
- Case Name
- Chennai Metro Rail Ltd Vs Commissioner of GST & Central Excise (CESTAT Chennai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Chennai
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Chennai Metro Rail Ltd Vs Commissioner of GST & Central Excise (CESTAT Chennai)
CESTAT Chennai held that the amount of damages received for tolerating the breach of contract by contractors and sub-contractors is not consideration. Any amount, which is not a consideration for provision of service, cannot be subjected to service tax.
Facts- Chennai Metro Rail Ltd. (CMRL) is a joint venture between the Government of India and the Government of Tamil Nadu that builds and operates Chennai Metro, which is proposed to ba a rapid transport serving the city of Chennai.
Intelligence developed by the...
Author Info
