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Service Tax - Highlights / Catch Notes

Home Highlights December 2017 Year 2017 This

Demand of service tax on advance receipt - it provides for ...

Case Laws     Service Tax

December 25, 2017

Demand of service tax on advance receipt - it provides for Advance cum security and in turn the assessee is liable for equal amount of Performance security bank Guarantee. Thus the amount is guarantee from both the sides. Such amount cannot be considered as advance receipt since it is normal feature of contracts. - AT

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