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Case Law Details

Case Name : Bharat Heavy Electricals Limited Vs Commissioner of G.S.T (CESTAT Chennai)
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Bharat Heavy Electricals Limited Vs Commissioner of G.S.T (CESTAT Chennai)

Introduction: In a recent order by the Chennai bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Bharat Heavy Electricals Limited (BHEL) received relief as the tribunal ruled that liquidated damages are not liable to service tax. This order clarifies the taxability of liquidated damages under service tax laws.

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