Held - The Appellant had no choice of tolerating cancellation or not. The Appellant has not chosen to tolerate the cancellation. The cancellation w.....

Held - There is substance in the submission advanced by the learned counsel for the Appellant that no service tax is payable on the amount collecte.....

Held - It was found that as per Finance Act, 1994, the basic element to charge Service Tax is the element of service i.e. there should be an activi.....

Held - In the instant case, the said amount has not been collected towards any activity liable for Service Tax but as compensation/penalty for brea.....

Held - In the instant case, the parties entered into the Agreement dated 12.07.2011 for import of a specified quantity of coal and for availin.....

Held - Compensation can be of two forms : un-liquidated damages or liquidated damages. If the suffering party sues the other .....