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    Service Tax

    Levy of service tax - interest free deposit amount collected by...

    Interest-Free Deposits Not Subject to Service Tax Without Evidence of Influence on Service Charges, Court Rules.

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    Service TaxApril 16, 2022Case LawsAT

    Levy of service tax - interest free deposit amount collected by the Appellant from the demat account holders under the Scheme - appellant has not collected AMC charges - department could not bring on record any clinching evidence that the deposit has influenced the service charges, the demand is not sustainable. - AT

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