The CESTAT, Chennai in the case of M/s. Bharat Heavy Electricals Limited v. The Commissioner of G.S.T and Central Excise [Service Tax Appeal No. 41500 of 2019 dated April 26, 2023] held that recovery of liquidated damages from defaulting party cannot be said to be towards any service, since the purpose of imposing damages is to ensure that the defaulting act is not undertaken or repeated.
Source a2ztaxcorp
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