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    <title>2018 (9) TMI 828 - CESTAT CHENNAI</title>
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    <description>The Tribunal ruled in favor of the appellant regarding the inclusibility of interest accrued on security deposits in the value of taxable services for the levy of service tax, citing previous decisions supporting the exclusion of such interest. Penalties imposed under the Finance Act, 1994 were set aside as the disputes were interpretational, warranting no penalties. The Tribunal also approved a miscellaneous application for a change of cause title filed by the Revenue. Ultimately, the judgment favored the appellant on the primary issue and modified the impugned orders accordingly.</description>
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      <link>https://www.taxtmi.com/caselaws?id=367092</link>
      <description>The Tribunal ruled in favor of the appellant regarding the inclusibility of interest accrued on security deposits in the value of taxable services for the levy of service tax, citing previous decisions supporting the exclusion of such interest. Penalties imposed under the Finance Act, 1994 were set aside as the disputes were interpretational, warranting no penalties. The Tribunal also approved a miscellaneous application for a change of cause title filed by the Revenue. Ultimately, the judgment favored the appellant on the primary issue and modified the impugned orders accordingly.</description>
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