Service Tax could not have been levied on the amount recovered as Liquidated Damages: CESTAT [Read Order]

Service tax - amount - liquidated damages - CESTAT - Taxscan

The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that service tax could not have been levied on the amount recovered as liquidated damages. The appellant, M/s Rajcomp Info Service Limited which is a wholly owned undertaking of the Government of Rajasthan, acts as a nodal agency in the implementation…

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