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Service Tax - Highlights / Catch Notes

Home Highlights August 2018 Year 2018 This

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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