Notice Pay Not Taxable: Employers Don't Provide Taxable Service by Accepting Notice Pay for Contract Breach.

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....Levy of Service tax - Noticepay - amount received as consideration towards tolerating the act of breach of contract by the employee - declared service or not - mployer cannot be said to have rendered any service per se much less a taxable service and has merely facilitated the exit of the employee upon imposition of a cost upon him for the sudden exit - No service tax - AT....