Penalty/Late Delivery Charges cannot be subjected to Service Tax u/s 66E of Finance Act: CESTAT [Read Order]

Penalties and late delivery charges could not be subjected to service tax under Section 66E of the Finance Act, 1994
Late Delivery Charges - Finance Act - Section 66E Finance Act - Service tax exemption - CESTAT Delhi - Service Tax - taxscan

In a recent judgement, the Delhi bench of the Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) ruled that penalty or late delivery charges cannot be subjected to service tax under Section 66E of the Finance Act, 1994. The appellant, Mangalam Cement Limited a manufacturer of cement and clinker, holds Central Excise Registration…

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