Service tax – Cestat Ahmedabad: Para 5(e) of Schedule-II of CGST Act is identically worded as Section 66E(e) of the Finance Act, 1994 and under GST CBIC has issued a Circular on taxability of liquidity damages – As the said circular was not available when the matter was examined hence remanded back [Order attached]

11-Jan-2023 17:08:35