Valuation - Security Deposit - without investigation as to ...

Service Tax

January 28, 2019

Valuation - Security Deposit - without investigation as to whether appellant has refused to refund security deposit to any person who has terminated services, it cannot be presumed that the said amount collected as security deposit, should be treated as consideration.

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Valuation - Security Deposit - without investigation as to ...

Service Tax

January 28, 2019

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