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Service Tax - Highlights / Catch Notes

Home Highlights January 2018 Year 2018 This

Liability of service tax - consideration received due to ...


Service Tax Not Applicable on Termination Compensation Without Identifiable Service Provided, Court Rules in Favor of Appellants.

January 30, 2018

Case Laws     Service Tax     AT

Liability of service tax - consideration received due to termination of the arrangement - by terminating the arrangement, the appellants are adversely put to certain business loss. The consideration has been paid for such loss. No identifiable service could be attributed for such payment during the material time - tax liability cannot sustain. - AT

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