CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL NEW DELHI PRINCIPAL BENCH, COURT NO. 3 SERVICE TAX APPEAL NO. 50399 OF 2021 [Arising out of Order-in-Original No.30/Commr./Dehradun/2020 dated 18.11.2020 passed by the Commissioner, Central Goods and Service Tax, Dehradun.]

M/s. The Power Transmission Corporation of Uttarakhand Ltd., Vidyut Bhawan, Near ISBT Crossing, ….APPELLANT Shaaranpur Road, Majra, Dehradun-248 001.

Vs.

Commissioner of Central …..RESPONDENT Goods and Service Tax, Commissionerate E-Block, Nehru Colony, Haridwar Road, Dehradun, Uttarakhand-248 001.

Appearance:

Present for the Appellant : Shri Pradeep Jain, Advocate Present for the Respondent: Shri S.K. Meena, Authorised Representative CORAM:

HON'BLE MS. BINU TAMTA, MEMBER ( JUDICIAL )

HON'BLE MS. HEMAMBIKA R. PRIYA, MEMBER ( TECHNICAL )

FINAL ORDER NO.50008/2026 Date of Hearing:12.12.2025 Date of Decision :05.01.2026 BINU TAMTA:

1. The issue involved in the present appeal is whether the amounts collected by the appellant in the nature of forfeiture of security deposits/earnest money and fines/penalties, liquidated damages against delayed completion of works is chargeable to service tax under Section 66E(e) of the Finance A