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Service Tax - Highlights / Catch Notes

Home Highlights November 2011 Year 2011 This

If non-refundable deposits are collected, by the service ...

Case Laws     Service Tax

November 23, 2011

If non-refundable deposits are collected, by the service providers from their distributors, as security deposit for supply of SIM cards, recharge voucher coupons and the like, such deposits would not fall within the ambit of "goods" and cannot be brought to tax under the provisions of the VAT Act..... - HC

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