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    <title>Security Deposit Not Considered Taxable u/s 67; No Service Tax on Refundable Tenant Deposits.</title>
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    <description>Valuation - demand of service tax on security deposit made by tenant - he demand raised in the impugned order is erroneous being made on the refundable security deposit. Such refundable amount cannot form consideration as defined u/s 67.</description>
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      <description>Valuation - demand of service tax on security deposit made by tenant - he demand raised in the impugned order is erroneous being made on the refundable security deposit. Such refundable amount cannot form consideration as defined u/s 67.</description>
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