Levy of service tax - outstanding advances - the activity of the ...
No Service Tax on Advances for Pure Agents in Projects: Classification Clarified.
August 17, 2018
Case Laws Service Tax AT
Levy of service tax - outstanding advances - the activity of the respondent is held to be in the nature of pure agent. As such, no service tax can be demanded on the amount of advance received and /or on the amount spent out of that advance for the purpose of the project.
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