Advance Payment received before 1-7-2010 on new services and extended services exempted from Service Tax [Exception 'Commercial Training or Coaching Centre' and 'Renting of immovable property'] - Corrigendum - 36/2010 - Service Tax
📋
Contents
Cases Cited
Referred In
Notifications
Circulars
Forms
Manuals
Acts
Rules & Regulations
Case Laws New
Ref Provisions New
Plus +
Source NTF
Summary
Similar
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Advance payment exemption for new or extended services clarified after corrigendum changing threshold wording. Advance payments received before 1-7-2010 for newly notified services and for extended services are exempt from service tax, except for payments relating to Commercial Training or Coaching Centre services and Renting of Immovable Property; a corrigendum alters the notification wording by substituting 'equal to' for the phrase 'in excess of,' thereby changing the interpretive threshold for the exemption.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Advance payment exemption for new or extended services clarified after corrigendum changing threshold wording.
Advance payments received before 1-7-2010 for newly notified services and for extended services are exempt from service tax, except for payments relating to Commercial Training or Coaching Centre services and Renting of Immovable Property; a corrigendum alters the notification wording by substituting "equal to" for the phrase "in excess of," thereby changing the interpretive threshold for the exemption.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
