Valuation - includibility - amount collected as Interest free ...
Interest Free Maintenance Security Deposit Exempt from Service Tax Valuation, Not an Advance Payment for Service Charges.
October 12, 2018
Case Laws Service Tax Commissioner
Valuation - includibility - amount collected as Interest free Maintenance Security as a deposit - The amount collected as deposit was merely a security and not an advance towards any service charge and hence not includible in value for service tax.
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