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    <description>The Revenue&#039;s appeal was allowed by the Tribunal, leading to a re-quantification of the demand excluding security deposits from taxable service value. The Tribunal found the extended limitation period justified due to the assessee&#039;s non-disclosure of tax liability and failure to file returns. Additionally, the inclusion of security deposits in taxable value was deemed incorrect based on legal precedent. The issue of educational institution status was remanded back to the original authority for further review based on evidence presented by the assessee.</description>
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