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Service Tax - Highlights / Catch Notes

Home Highlights June 2017 Year 2017 This

Service tax on advance received - The appellants cannot take a ...


Appellants Cannot Defer Service Tax on Advance Payments Until Billing; Demand for Tax on Advances Upheld.

June 1, 2017

Case Laws     Service Tax     AT

Service tax on advance received - The appellants cannot take a plea that they will discharge service tax when they adjust the said advance amount as and when there is bill raised after provision of service. Such proposition will be against the legal provisions - demand sustainable - AT

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