M/S NORTH AMERICAN COAL CORPORATION INDIA PRIVATE LIMITED [2018 (10) TMI 1339 (AAR, MAHARASHTRA)

M/S NORTH AMERICAN COAL CORPORATION INDIA PRIVATE LIMITED [2018 (10) TMI 1339 (AAR, MAHARASHTRA) :Background: North American Coal Corporation India Private Limited (NACC) provided technical consultancy services related to coal mining under an Association Agreement with Sasan Power Limited (SPL). Due to breaches by SPL, NACC terminated the agreement and claimed past dues, reimbursement of expenses, and liquidated damages from SPL. The question before the AAR was whether the liquidated damages claimed by NACC would attract GST.Points of Dispute: The...

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