Whether GST is payable on cancellation charges/ penalty/ liquidated damages ?
TRT-2025-1195

Issue Favourable to Tax Payer ?:- yes

Held - The contract entered into by the appellant with the contractors/ sub-contractors is not aimed at any activity to receive compensation by a b.....

TRT-2025-1055

Issue Favourable to Tax Payer ?:- no

Held - In the present case the service provider CHETTINAD LOGISTICS PRIVATE LIMITED in paying certain amount to the applicant. The.....

TRT-2025-616

Issue Favourable to Tax Payer ?:- yes

Held - The CBIC has issued Circular No. 178/10/2022-GSTdated:3.8.2022 related to GST applicability on liquidated damages. As per para 7.1.6 of the .....

TRT-2025-250

Issue Favourable to Tax Payer ?:- yes

Held - After hearing both sides, I find that this Bench of the Tribunal in the case of M/s. Neyveli Lignite Corporation Ltd. (supra) has followed t.....

TRT-2025-249

Issue Favourable to Tax Payer ?:- yes

Held - Learned counsel for the appellant is justified in submitting that the issue stands covered by the Division Bench judgement of the Tribunal i.....

TRT-2025-337

Issue Favourable to Tax Payer ?:- no

Held - In the present case, Liquidated damages are claimed by the applicant from the contractor due to the delay in performance of the contrac.....