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2018 (5) TMI 1363 - AT - Service TaxNon-refundable deposit, one time premium of Salami, which is not refundable - whether the said deposit is liable for Service Tax under the head of renting of immovable property? - Held that: - there is a separate charge for the rent, which alone is taxable, the onetime premium charges is nonrefundable deposit, it is called as one time premium and not part of rent. Therefore, the same is not taxable - appeal allowed - decided in favor of appellant.
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