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2019 (2) TMI 1347 - AT - Service TaxLiability of service tax - advance deposit received for Renting of Immovable Property Services - Held that:- The demand is on the advance amount received by the appellants for renting out their immovable property - The said issue is covered by the decision in M/s. Satya Prakash Builder Ltd. Vs. C.C.E. & S.T., Bhopal [2018 (8) TMI 622 - CESTAT NEW DELHI], where it was held that The demand raised in the impugned order is erroneous being made on the refundable security deposit. Such refundable amount cannot form consideration as defined under Section 67 - the demand cannot sustain - appeal allowed - decided in favor of appellant.
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