Liquidated Damages: Though Issued for Service Tax, Circular is Relevant for GST as well [Read Order]

By Navasree A.M - On March 1, 2023 5:30 pm - 2 mins read
Liquidated Damages - Service Tax - Circular - Relevant - GST - Taxscan

Central Board of Indirect Tax and Customs has issued a Circular 214/1/2023 -Service Tax dated 28th February 2023 on leviability of Service Tax on the declared service “Agreeing to the obligation to refrain from an act, or to tolerate an act or a situation, or to do an act” under clause (e) of section 66E…

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