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Service Tax on Liquidated Damages - When not Leviable?



Regional Bench of Chennai CESTAT in the case of SAIL vs. Commissioner of GST Central Excise, Salem ( [2021] 128 taxmann.com 400 (Chennai - CESTAT)[26-07-2021] set aside the order of Commissioner (Appeals) after rejecting the contentions advanced on behalf of the Department that penalty amount, for

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About the Author

Providing consultancy in the area of indirect taxation,GST,imprt/export/Finance and accounts,GST training and coaching, corporate practical experience of more than 30 years.

I am Chartered Accountant with plus 30 years experience in MNCs as CFO and head of various roles such taxation,Accounting,Costing,Finance Treasury,SAP. You can see my profile at https://www.linkedin.com/in/ca-lekh-sood-82039519/ .Having worked in Industry I have practical approach to problem solving and believes in ad ... Read more


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