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Service Tax - Highlights / Catch Notes

Home Highlights January 2019 Year 2019 This

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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