TMI BlogTaxability - forfeiture of advance received from a customer for booking of a room in a hotel - the...Taxability - forfeiture of advance received from a customer for booking of a room in a hotel - the retention amount (on cancellation made) by the appellant does not undergo a change after receipt - no service tax is attracted under the provisions of Section 66 E(e) of the Finance Act. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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