Service Tax Not Applicable: Retaining Advance Deposit Is Contractual, Not a Taxable Service Under Declared Service Rules. https://www.taxtmi.com/highlights?id=66678 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 en-us Tue, 22 Nov 2022 12:10:06 +0530 Tue, 22 Nov 2022 12:11:28 +0530 TaxTMI RSS Generator Service Tax Not Applicable: Retaining Advance Deposit Is Contractual, Not a Taxable Service Under Declared Service Rules. https://www.taxtmi.com/highlights?id=66678 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 Highlights Service Tax Tue, 22 Nov 2022 12:10:06 +0530 https://www.taxtmi.com/highlights?id=66678