https://www.taxtmi.com/article/detailed?id=5212 The Tribunal held that notional interest on interest-free security deposits for rented commercial premises is not includible in service-taxable consideration absent evidence that the deposit influenced the rent charged, relying on precedent that notional interest may be added to taxable value only when there is proof of influence on price. en-us Fri, 26 Jul 2013 13:10:00 +0530 Fri, 26 Jul 2013 13:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5212 The Tribunal held that notional interest on interest-free security deposits for rented commercial premises is not includible in service-taxable consideration absent evidence that the deposit influenced the rent charged, relying on precedent that notional interest may be added to taxable value only when there is proof of influence on price. Articles Service Tax Fri, 26 Jul 2013 13:10:00 +0530 https://www.taxtmi.com/article/detailed?id=5212