Applicability of service tax


(Querist)
27 May 2019
I would like to know the applicability of Service Tax on EMD submitted for CGEWHO
Housing Scheme (refundable application money) under CGEWHO if an applicant withdraws his name (CGEWHO given an option to the beneficiary to exit from the scheme before making any installment) from the scheme before paying any installment . This scheme was effective before GST regime i.e. 01.07.2017


CA R SEETHARAMAN (Expert)


Click to Talk 27 May 2019
Service tax not applicable on such EMD deposit.


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