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Service Tax - Highlights / Catch Notes

Home Highlights December 2015 Year 2015 This

Demand of service tax on advances received - services are yet to ...

Service Tax

December 24, 2015

Demand of service tax on advances received - services are yet to be provided - The advance is only an amount given as kind of earnest money and for which the appellant gives a bank guarantee to the customers of equal amount. It is more in the nature of a deposit - not liable to service tax - AT

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