Declared service - Act of toleration - Amount shown as ...

Appellant Not Liable for Service Tax on Miscellaneous Income; No Act of Toleration Proven in Machine Receipts.

December 8, 2023

Case Laws Service Tax AT

Declared service - Act of toleration - Amount shown as miscellaneous income and receipts under head the “balance written back” - tolerated the situation - The alleged tolerance, in the given circumstances, is possible on the part of the receiver of machines. Hence, the question of tolerating any act by the appellant does not at all arise. The Appellant, therefore, cannot be held liable for rendering any declared service as defined u/s 66E(e) - AT

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Declared service - Act of toleration - Amount shown as ...

Appellant Not Liable for Service Tax on Miscellaneous Income; No Act of Toleration Proven in Machine Receipts.

December 8, 2023

Case Laws Service Tax AT

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