Service Tax - Highlights / Catch Notes
Service Tax - Levy of service tax - declared service or not - to refrain...
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