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Service Tax - Service tax demand u/s 73A sale of flats - collection of amount towards service tax but not as service tax - contingent liability appellant took the precaution of collecting it as contingent liability and not as service tax per se he also made it clear that in case the outcome of the judicial proceedings emerges in their favour, the amount would be refunded along with interest - No demand - Tri

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Service Tax - Service tax demand u/s 73A sale of flats - collection of amount towards service tax but not as service tax - contingent liability appellant took the precaution of collecting it as contingent liability and not as service tax per se he also made it clear that in case the outcome of the judicial proceedings emerges in their favour, the amount would be refunded along with interest - No demand - Tri....................

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