If the allottee approaches for restoring the allotment, ...

Restoration Charges for Allotment Defaults Classified as Penalty, Not Subject to Service Tax.

January 11, 2017

Case Laws Service Tax AT

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

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If the allottee approaches for restoring the allotment, ...

Restoration Charges for Allotment Defaults Classified as Penalty, Not Subject to Service Tax.

January 11, 2017

Case Laws Service Tax AT

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