TMI BlogIf the allottee approaches for restoring the allotment, restoration charges are levied - such charges...If the allottee approaches for restoring the allotment, restoration charges are levied - such charges are in the nature of a penalty imposed on the allottee to cover damages caused by his default in payment - such charges cannot be considered as a service charge liable for levy of service tax - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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