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Service Tax - Highlights / Catch Notes

Home Highlights April 2018 Year 2018 This

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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