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    <title>2021 (7) TMI 735 - CESTAT MUMBAI</title>
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    <description>The Tribunal set aside the impugned order and allowed the appeal, following precedents in similar cases, concluding that &#039;surrender charges&#039; are not taxable as they do not constitute consideration for services rendered.</description>
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      <description>The Tribunal set aside the impugned order and allowed the appeal, following precedents in similar cases, concluding that &#039;surrender charges&#039; are not taxable as they do not constitute consideration for services rendered.</description>
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