2013 (11) TMI 868

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..... re agreement. We also notice that the Board in the ‘Service Tax Education Guidelines’ clarified that refundable deposit is not in the nature of service and hence do not represent the consideration of service tax. In view of that, we find the applicant has made out a prima facie case for waiver of pre-deposit of entire amount of dues. Accordingly, we grant waiver of pre-deposit of service tax and p .....

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..... he attention of the Bench the lease agreement which shows that the security deposit is refundable at the completion of the lease tenure without any interest. The original authority in the impugned order observed that this amount is an additional consideration. The learned AR submits that in terms of Section 67 of the Finance Act, 1994, this amount would be included in the gross amount charged for .....

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