Liquidated Damages for Contract Breach Not Taxable as ‘Tolerance of Act’ Service

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 demands raised against ...