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St on advance received but service not rendered

This query is : Resolved 

29 January 2014 Do we have to pay service tax on advance received but the service is yet to be rendered/Not Rendered.

Please help me with the POT and relevant section

29 January 2014 Hi

ST to be paid paid on pro-rata basis.

Pl refer: http://taxindia.pz10.com/2013/04/service-tax-payable-on-advance-received.html

Thx



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