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Service Tax - Highlights / Catch Notes

Home Highlights July 2019 Year 2019 This

Taxability - forfeiture of advance received from a customer for ...

Service Tax

July 17, 2019

Taxability - forfeiture of advance received from a customer for booking of a room in a hotel - the retention amount (on cancellation made) by the appellant does not undergo a change after receipt - no service tax is attracted under the provisions of Section 66 E(e) of the Finance Act.

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