Held - We find that Clause (e) of Para 5 of Schedule II of the Central Goods and Services Tax Act, 2017 provides the following activity to be treat.....

Held - In this case, if there is any delay on the part of the supplier/contractor to provide materials/ services, Liquidated damages (LD) are .....

Held - It was found that Sr. No. 62 (heading 9991 or 9997) of Notification No. 12/2017- Central Tax (Rate) dated 28th June 2017 provides NIL r.....

Held - We have already arrived at the conclusion that in section 3 of the contract the specific clause - 7 provides for the levy of liquidated dama.....

Held - The EMI paid by the customers is a fixed amount payable at a specified date, which includes both interest and the principal amount. In cases.....

Held - It was found that from the terms and conditions as referred above in respect of Article VI, Article VIII, and Article XII of the Association.....