Service Tax Inapplicable on Liquidated Damages

Steel Authority of India Ltd. Vs Principal Commissioner (CESTAT Delhi)

The case of Steel Authority of India Ltd. Vs Principal Commissioner (CESTAT Delhi) revolves around whether service tax could be levied on liquidated damages, penalties, and forfeiture of security deposits in case of non-fulfilment of contractual obligations.

Analysis: In the original order dated November 22, 2017, the Principal Commissioner affirmed the demand for service tax along with

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