Levy of Service Tax - refundable security deposit collected by ...

Service Tax

July 25, 2022

Levy of Service Tax - refundable security deposit collected by the Appellant from its customers - the said amounts are not collected towards any provision of service but as a refundable deposit and as such the amounts cannot be treated as consideration for renting/leasing of immovable property services. - AT

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Levy of Service Tax - refundable security deposit collected by ...

Service Tax

July 25, 2022

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