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    <title>2022 (4) TMI 705 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal held that interest-free deposits collected were not taxable as they did not represent consideration for services. The orders were set aside, and appeals allowed, emphasizing only actual consideration for services is taxable, not notional interest on deposits.</description>
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      <description>The Tribunal held that interest-free deposits collected were not taxable as they did not represent consideration for services. The orders were set aside, and appeals allowed, emphasizing only actual consideration for services is taxable, not notional interest on deposits.</description>
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