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Service Tax - Highlights / Catch Notes

Home Highlights March 2023 Year 2023 This

Invocation of extended period of limitation - Valuation of ...


Court Rules Extended Limitation Period for Short-Term Accommodation Services Charges Unjustifiable Under Current Levy Assumptions.

March 15, 2023

Case Laws     Service Tax     HC

Invocation of extended period of limitation - Valuation of services - Short Term Accommodation Services - certain charges collected from the customers towards in-room dining, in-room beverages supply and mini bar and also on laundry, Miscellaneous Income and Telephone - Assuming the levy is valid, the impugned proceeding invoking the extended period of limitation cannot be sustained. - HC

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