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    Service Tax

    Levy of service tax - declared service or not - to refrain from...

    Service Tax Not Applicable: Retaining Advance Deposit Is Contractual, Not a Taxable Service Under Declared Service Rules.

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    Service TaxNovember 22, 2022Case LawsAT

    Levy of service tax - declared service or not - to refrain from an act or tolerate an act - The element of service being provided was never a fact of the present case. Retaining the amount of advance deposit by the appellant is nothing but acting in furtherance of the contract by him with his buyer - Service recipient cannot be fastened with any liability to pay tax. - AT

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