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Service Tax - Highlights / Catch Notes

Home Highlights May 2018 Year 2018 This

Levy of service tax - Non-refundable deposit, one time premium ...


Court Rules Non-Refundable Deposit "Salami" Not Subject to Service Tax; Separate Rent Charges Remain Taxable.

May 23, 2018

Case Laws     Service Tax     AT

Levy of service tax - Non-refundable deposit, one time premium of Salami, which is not refundable - there is a separate charge for the rent, which alone is taxable, the onetime premium charges is nonrefundable deposit, it is called as one time premium and not part of rent. - demand set aside - AT

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