https://www.taxtmi.com/highlights?id=14094 Service tax demand u/s 73A – sale of flats - collection of amount towards service tax but not as service tax - contingent liability – appellant took the precaution of collecting it as ‘contingent liability' and not as service tax per se – he also made it clear that in case the outcome of the judicial proceedings emerges in their favour, the amount would be refunded along with interest - No demand - AT en-us Sat, 24 Aug 2013 12:59:05 +0530 Sat, 24 Aug 2013 12:59:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=14094 Service tax demand u/s 73A – sale of flats - collection of amount towards service tax but not as service tax - contingent liability – appellant took the precaution of collecting it as ‘contingent liability' and not as service tax per se – he also made it clear that in case the outcome of the judicial proceedings emerges in their favour, the amount would be refunded along with interest - No demand - AT Highlights Service Tax Sat, 24 Aug 2013 12:59:05 +0530 https://www.taxtmi.com/highlights?id=14094