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Service Tax - Highlights / Catch Notes

Home Highlights August 2018 Year 2018 This

Valuation - demand of service tax on security deposit made by ...

Service Tax

August 11, 2018

Valuation - demand of service tax on security deposit made by tenant - he demand raised in the impugned order is erroneous being made on the refundable security deposit. Such refundable amount cannot form consideration as defined u/s 67.

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