TMI Blog2017 (7) TMI 249X X X X Extracts X X X X X X X X Extracts X X X X ..... be stayed. CENVAT credit - input services - Renting of Immovable Properties Service - Held that: - there is no dispute as to the fact these services were received by the appellant for construction of property which is used by the appellant for rendering Renting of Immovable Property Services on which appropriate service tax is discharged - tax liability does not arise. Application for waiver of pre-deposit of the amounts involved is allowed - recovery thereof stayed till the disposal of the appeal. - ST/Stay/28573/2013, ST/27964/2013 - MISC/30089/2017 - Dated:- 14-6-2017 - Mr. M.V. Ravindran, Member (Judicial) And Mr. Madhu Mohan Damodhar, Member (Technical) None for the appellant. Shri P S. Reddy, Assistant Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the 'value of taxable service' would mean that the gross amount charged by a service provider for the taxable services rendered or to be rendered and relies upon the clarification given by CBEC as regards the same; he relies upon the decision of the Apex Court in the case of Association of Leasing Financial Service Companies [2010 (20) STR 417] and Tribunal decision in the case of Futuna Polyester Ltd. [2013 (29) STR 371]. It is the submissions in the grounds of appeal that as regards the service tax liability the amounts received on reimbursable towards the water and electricity charges and diesel charges are amounts received for the reimbursement for the expenditure and are not includable in the gross value As regards ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the decision of the Futura Polyester Ltd., (supra) is on the issue wherein the Bench has stated that event for the levy of service tax is the rendition of service. In view of this factual position which is uncontested by the Revenue in the impugned order that the security deposit is returned, it has to be held that prima-facie appellant has made out a case for waiver of the amount of service tax confirmed on this amount. 8. As regards the service tax liability on the amounts received on the reimbursable expenditure towards the water and electricity charges and diesel charges, it is admitted facts in the impugned order that these are towards the reimbursement of expenditure incurred by the appellant and it is noticed from the imp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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