https://www.taxtmi.com/highlights?id=32825 If the allottee approaches for restoring the allotment, restoration charges are levied - such charges are in the nature of a penalty imposed on the allottee to cover damages caused by his default in payment - such charges cannot be considered as a service charge liable for levy of service tax - AT en-us Wed, 11 Jan 2017 07:24:17 +0530 Wed, 11 Jan 2017 07:24:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=32825 If the allottee approaches for restoring the allotment, restoration charges are levied - such charges are in the nature of a penalty imposed on the allottee to cover damages caused by his default in payment - such charges cannot be considered as a service charge liable for levy of service tax - AT Highlights Service Tax Wed, 11 Jan 2017 07:24:17 +0530 https://www.taxtmi.com/highlights?id=32825