Demand of service tax on advances received - services are yet to ...
Service Tax on Advances for Unrendered Services Disputed; Deemed a Deposit, Not Taxable.
December 24, 2015
Case Laws Service Tax AT
Demand of service tax on advances received - services are yet to be provided - The advance is only an amount given as kind of earnest money and for which the appellant gives a bank guarantee to the customers of equal amount. It is more in the nature of a deposit - not liable to service tax - AT
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