Valuation - Security Deposit - without investigation as to ...
Security Deposit Valuation in Service Tax: Refund Investigation Needed to Determine Payment Status.
January 28, 2019
Case Laws Service Tax AT
Valuation - Security Deposit - without investigation as to whether appellant has refused to refund security deposit to any person who has terminated services, it cannot be presumed that the said amount collected as security deposit, should be treated as consideration.
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