https://www.taxtmi.com/caselaws?id=754243 CESTAT Chennai remanded a case concerning service tax levy on banking services, specifically regarding locker caution deposits. The tribunal directed the lower authority to examine whether locker caution deposits are refunded in full upon service termination or if any portion is retained as taxable rent. The matter was remanded for factual determination, with instructions to follow natural justice principles and provide the appellant reasonable opportunity to present evidence before issuing a speaking order. en-us Wed, 19 Jun 2024 00:00:00 +0530 Thu, 20 Jun 2024 08:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754243 CESTAT Chennai remanded a case concerning service tax levy on banking services, specifically regarding locker caution deposits. The tribunal directed the lower authority to examine whether locker caution deposits are refunded in full upon service termination or if any portion is retained as taxable rent. The matter was remanded for factual determination, with instructions to follow natural justice principles and provide the appellant reasonable opportunity to present evidence before issuing a speaking order. Case-Laws Service Tax Wed, 19 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754243