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    <title>2025 (10) TMI 9 - CESTAT AHMEDABAD</title>
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    <description>CESTAT-Ahmedabad (AT) allowed the appeal, holding that notice pay recovered from employees on termination does not constitute the rendition of a taxable service by either employer or employee. The Tribunal followed its prior decisions concluding such payments merely facilitate an employee&#039;s exit and do not attract service tax. As the facts mirrored earlier rulings, the Tribunal saw no reason to depart from them and held the amounts not leviable to service tax.</description>
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      <link>https://www.taxtmi.com/caselaws?id=779213</link>
      <description>CESTAT-Ahmedabad (AT) allowed the appeal, holding that notice pay recovered from employees on termination does not constitute the rendition of a taxable service by either employer or employee. The Tribunal followed its prior decisions concluding such payments merely facilitate an employee&#039;s exit and do not attract service tax. As the facts mirrored earlier rulings, the Tribunal saw no reason to depart from them and held the amounts not leviable to service tax.</description>
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