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Liquidated Damages for Contract Breach Not Taxable as ‘Tolerance of Act’ Service
Case Law Details
- Case Name
- South Eastern Coalfields Ltd Vs Principal Commissioner of CGST & Central Excise (CESTAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Delhi
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South Eastern Coalfields Ltd Vs Principal Commissioner of CGST & Central Excise (CESTAT Delhi)
Service Tax Cannot Be Levied on Contractual Penalties Without Specific Agreement to Tolerate Breach; Liquidated Damages and Penalty Recoveries Not Consideration for Service; CESTAT Grants Relief on ₹1.07 Crore Service Tax Demand Over Liquidated Damages; No Service Tax on Dead Rent Under Pre-2016 Mining Agreements: CESTAT.
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi Bench, disposed of three appeals involving common issues relating to service tax demand...
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