https://www.taxtmi.com/caselaws?id=418873 The Tribunal held that interest on a security deposit should not be included in the gross value of taxable service as per Section 67 of the Finance Act. The Tribunal cited precedents and Circulars to support this decision. Additionally, the extended period of limitation for issuing the Show Cause Notice was deemed invalid due to the lack of willful suppression of facts. Therefore, the demand for service tax was set aside, and the appeal was allowed. en-us Wed, 23 Feb 2022 00:00:00 +0530 Tue, 18 Oct 2022 12:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418873 The Tribunal held that interest on a security deposit should not be included in the gross value of taxable service as per Section 67 of the Finance Act. The Tribunal cited precedents and Circulars to support this decision. Additionally, the extended period of limitation for issuing the Show Cause Notice was deemed invalid due to the lack of willful suppression of facts. Therefore, the demand for service tax was set aside, and the appeal was allowed. Case-Laws Service Tax Wed, 23 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418873