Renting of immovable property service - appellant have received ...

Advance Payments for Terminal Construction Not Automatically Subject to Service Tax, Must Relate to Taxable Service.

March 23, 2020

Case Laws     Service Tax     AT

Renting of immovable property service - appellant have received amounts as advances for construction of a terminal for bunkering - Merely because the appellant has received some amounts from their customers they do not have to automatically pay service tax unless such amounts are relatable to rendition of a taxable service. - AT

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