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No Service Tax on Liquidated Damages for Delay in Contract Performance
Case Law Details
- Case Name
- Bharat Heavy Electricals Ltd Vs Commissioner of Central Tax (CESTAT Hyderabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Hyderabad
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Bharat Heavy Electricals Ltd Vs Commissioner of Central Tax (CESTAT Hyderabad)
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Hyderabad, allowed the appeal filed by Bharat Heavy Electricals Ltd. against the Order-in-Appeal dated 30.01.2020, which had upheld the Order-in-Original dated 14.08.2018 confirming service tax demand of ₹55.59 lakh along with equal penalty.
The dispute related to amounts collected by the appellant from vendors and suppliers as “liquidity damages” under contractual penalty clauses. The contracts entered into by the appellant for ...
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