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1 - 5 of 5 (0.16 seconds)Section 67 in Finance Act, 1999 [Entire Act]
The Finance Act, 2018
M/S. Neyveli Lignite Corporation Ltd vs Commissioner Of Customs (Import), ... on 10 August, 2015
6. The above ratio was followed by Chennai Bench in the
case of Nayveli Lignite Corporation Ltd. Vs CCE & ST
Chennai - 2021 (53) G.S.T.L. 401 (Tri.-Chennai) and hence,
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we are of the view that the denial of refund by treating the
receipt as 'liquidated damages' liable to Service Tax does not
have any legal sanctity. Therefore, we accept the case of the
Appellant and consequently, set aside the impugned order.
M/S South Eastern Coalfields Ltd vs Cce, Raipur on 15 May, 2012
5. Further, the Delhi Bench of the Tribunal considered the
levy of Service Tax for liquidated damages within the
meaning of Section 66E(e) of the Finance Act, 1994 in the
case of South Eastern Coalfields Limited Vs CCE & ST
Raipur - 2021 (55) G.S.T.L. 549 (Tri.-Del.) and relevant
observations of the Bench are as under: -
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