2018 (9) TMI 828

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..... hri V. S. Manoj, Advocate for the Appellant Shri A. Cletus, Addl. Commissioner (AR) for the Respondent ORDER Per Bench After hearing both sides, we find that the issue pertains to inclusibility of value of taxable services of interest accrued on security deposit paid in connection with renting of immovable property. 2. We find that the ld. Counsel is correct in his version that the issue i .....

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..... for taxable service. Hence those portions of the impugned orders which have decided to the contrary cannot be sustained and are set aside. So ordered. 3. However, no interference is made with regard to the remaining service tax amounts that may have been demanded in these orders. 4. At the same time, we also find that all the disputes being only interpretational, there cannot be any penalty and .....

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