Interest Free Maintenance Security Deposit Exempt from Service Tax Valuation, Not an Advance Payment for Service Charges.

Valuation - includibility - amount collected as Interest free Maintenance Security as a deposit - The amount collected as deposit was merely a security and not an advance towards any service charge and hence not includible in value for service tax. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X