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    <title>2018 (4) TMI 1592 - CESTAT AHMEDABAD</title>
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    <description>Pre-payment charges charged by a finance provider on premature customer repayment were in dispute for service tax purposes. One Tribunal bench had held that such charges were not taxable, while another bench had taken the opposite view and treated them as taxable. Because the issue was already pending before the jurisdictional High Court at Ahmedabad, the matter could not be finally decided by the reference bench. The parties were permitted to revive the reference after the High Court&#039;s final verdict, subject to prescribed time limits.</description>
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      <description>Pre-payment charges charged by a finance provider on premature customer repayment were in dispute for service tax purposes. One Tribunal bench had held that such charges were not taxable, while another bench had taken the opposite view and treated them as taxable. Because the issue was already pending before the jurisdictional High Court at Ahmedabad, the matter could not be finally decided by the reference bench. The parties were permitted to revive the reference after the High Court&#039;s final verdict, subject to prescribed time limits.</description>
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