Liability of service tax - Retention of amount - no service of ...
Service Tax Not Applicable on Retained Fees for Cancelled International Travel Tickets; No Service Provided, Says Court.
April 3, 2018
Case Laws Service Tax AT
Liability of service tax - Retention of amount - no service of international travel is being provided on such cancelled tickets. The amount retained by the appellant is more in the form of penalty for cancellation though called administration fee - demand set aside - AT
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