Advance Payments for Terminal Construction Not Automatically Subject to Service Tax, Must Relate to Taxable Service.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Renting of immovable property service - appellant have received amounts as advances for construction of a terminal for bunkering - Merely because the appellant has received some amounts from their customers they do not have to automatically pay service tax unless such amounts are relatable to rendition of a taxable service. - AT....