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Service Tax - Highlights / Catch Notes

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Levy of service tax - interest free deposit amount collected by ...

Service Tax

April 16, 2022

Levy of service tax - interest free deposit amount collected by the Appellant from the demat account holders under the Scheme - appellant has not collected AMC charges - department could not bring on record any clinching evidence that the deposit has influenced the service charges, the demand is not sustainable. - AT

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