https://www.taxtmi.com/caselaws?id=362180 The Tribunal set aside the demand for the period prior to 1st March 2006 and sustained the demand for the period thereafter, with the corresponding penalty. The exclusion of interest income from taxable value was upheld, but processing/management fees were deemed taxable. The judgment emphasized adherence to legislative intent and the binding nature of Supreme Court decisions. en-us Tue, 29 May 2018 00:00:00 +0530 Thu, 18 Apr 2019 12:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362180 The Tribunal set aside the demand for the period prior to 1st March 2006 and sustained the demand for the period thereafter, with the corresponding penalty. The exclusion of interest income from taxable value was upheld, but processing/management fees were deemed taxable. The judgment emphasized adherence to legislative intent and the binding nature of Supreme Court decisions. Case-Laws Service Tax Tue, 29 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362180