Whether GST is payable on cancellation charges/ penalty/ liquidated damages ?
TRT-2025-352

Issue Favourable to Tax Payer ?:- yes

Held - We find that the Tribunal in the case of South Eastern Coalfields Limited has examined in detail the provisions of Declared Service und.....

TRT-2025-338

Issue Favourable to Tax Payer ?:- no

Held - Liquidated damages are demanded by the applicant from the contractor due to the delay in commissioning of the project and postponement .....

TRT-2025-178

Issue Favourable to Tax Payer ?:- yes

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

TRT-2025-339

Issue Favourable to Tax Payer ?:- no

Held - These damages are claimed by the applicant from the contractee due to the delays in making available possession of site, drawings &.....

TRT-2025-175

Issue Favourable to Tax Payer ?:- no

Held - The applicant has submitted that cancellation charges collected from the passengers may be shared with the owners or drivers. The activity o.....

TRT-2025-187

Issue Favourable to Tax Payer ?:- no

Held - The applicant has submitted that cancellationcharges collected from the passengers may be shared with the owners or drivers. We find that &n.....