EXCISE/ST/VAT : Where assessee was running a hotel and it offered advance booking to customers on payment of deposit and in event of cancellation of booking by customer it retained full or part of amount towards cancellation charges, amount retained by assessee by way of cancellation charges did not qualify as taxable receipt under section 66E(e) and no service tax was attracted on said amount under provisions of section 66E(e)EXCISE/ST/VAT : Where assessee was running a hotel and it offered advance booking to customers on payment of deposit and in event of cancellation of booking by customer it retained full or part of amount towards cancellation charges, amount retained by assessee by way of cancellation charges did not qualify as taxable receipt under section 66E(e) and no service tax was attracted on said amount under provisions of section 66E(e)www.taxmann.com Latest Case LawsRead More
