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Search Results for Tag : Liquidated Damages

Notifications & Circulars

GST applicability on liquidated damages, compensation and penalty arising out of breach of contract or other provisions of law(03.08.2022)

1. In certain cases/instances, questions have been raised regarding taxability of an activity or transaction as the supply of service of agreeing to t.....

Tags : GST, Applicability, Liquidated damages



News

Del. HC: Liquidated Damages Mentioned in Agreement Can’t be Awarded in Absence of Proof of Loss(22.09.2023)

Delhi High Court has held that sum ascertained as liquidated damages in the contract is not in the nature of penalty, but is a pre-estimate of loss es.....

Tags : Delhi High Court, Liquidated Damages, Proof of Loss



Delhi HC: Recovery of LD Not Time Barred if Imposition of LD Was Contingent on Extension of Time(02.08.2022)

Delhi High Court has held that arbitrator cannot reject the claim of a party for refund of Liquidated Damages (LD) as barred by time if it was inextri.....

Tags : Delhi High Court, Arbitration, Liquidated Damages



AAR, Telangana: Liquidated Damages Recovered for Delay in Completion of Project Attracts 18% GST(22.02.2022)

Authority for Advance Ruling (AAR), Telangana has ruled that liquidated damages recovered by Applicant for delay in commissioning under an agreement c.....

Tags : Authority for Advance Ruling, Liquidated Damages



Delhi HC: Liquidated Damages Over & Above Actual Damages Cannot Be Awarded by Sole Arbitrator(01.02.2022)

Delhi High Court has observed that in breach of a contract, if the actual damages have been ascertained then the sole arbitrator is not justified in g.....

Tags : Delhi High Court, Liquidated Damages



Delhi HC: Arbitral Tribunal Cannot Decrease Liquidated Damages on Guess Work(02.05.2022)

Delhi High Court has ruled the arbitral tribunal can’t reduce the liquidated damages on guesswork if it finds that it is genuine pre-estimated damages.....

Tags : Delhi High Court, Arbitral tribunal, liquidated damages, pre-estimated damages



CESTAT, Hyderabad: Liquidated Damages Does Not Attract Service Tax(10.05.2022)

Customs, Excise and Service Tax Appellate Tribunal, Hyderabad has held that receipt of liquidated damages by the service provider for breach of condit.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, liquidated damages, Service Tax



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