Banking and other financial services - cheque return charges, ...
Charges for Cheque Returns and Minimum Balance Violations Deemed Taxable; Demand and Penalty Confirmed in Banking Case.
August 28, 2017
Case Laws Service Tax AT
Banking and other financial services - cheque return charges, minimum balance violation charges and non-maintenance of Quarterly Average Balance (QAB) received - Naming of such cost recovery as violation charges does not alter the object of taxation - demand confirmed with penalty
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