Activity of development and construction of apartments - Whether ...

Service tax held in escrow for apartment projects doesn't fall u/s 73A of the Finance Act, 1994.

October 6, 2014

Case Laws Service Tax AT

Activity of development and construction of apartments - Whether service tax collected from the customers and kept in the escrow account and not paid to the Government would attract provisions of Section 73A of the Finance Act, 1994 or not - held NO - AT

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Activity of development and construction of apartments - Whether ...

Service tax held in escrow for apartment projects doesn't fall u/s 73A of the Finance Act, 1994.

October 6, 2014

Case Laws Service Tax AT

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