Taxability - forfeiture of advance received from a customer for ...
Forfeited Hotel Booking Payments Not Subject to Service Tax u/s 66 E(e) of Finance Act.
July 17, 2019
Case Laws Service Tax AT
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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