Levy of service tax on advances received from customers - The ...
Service Tax
March 9, 2024
Levy of service tax on advances received from customers - The Revenue alleged that the advances were taxable, but the appellant argued otherwise, citing a lack of concrete evidence and failure to identify specific taxable services. The CESTAT New Delhi sided with the appellant, emphasizing the necessity of identifying the taxable service and consideration received for it before levying service tax. The Tribunal set aside the impugned order, citing precedents and principles of natural justice.
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