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Service Tax - Highlights / Catch Notes

Home Highlights January 2019 Year 2019 This

Commercial coaching services - when there was no separate ...


Academy's Service Tax Demand Upheld: Single Fee Receipts and Unauthenticated Deductions Lead to Extended Limitation Period.

January 3, 2019

Case Laws     Service Tax     HC

Commercial coaching services - when there was no separate receipt towards each head and what was collected was fees alone, the petitioner academy could not thereafter claim deductibles from such fees by showing such self-serving and unauthenticated expenditure. - Demand confirmed invoking Extended period of limitation.

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