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2010 (9) TMI 640 - CESTAT, CHENNAIWaiver of predeposit - “Management Maintenance and Repair Service” - Service tax is payable by the assessees who outsource various maintenance services such as lift maintenance, security service, repair and maintenance of air conditioners etc., the cost of services being shared by the shop owners and no consideration received by the applicants, is contentious in view of the definition of in the statute - Issue is that the assessees act as pure agents of the owners/occupants of the plaza - Therefore, not liable to service tax as per Rule 5(2), provides for exclusion of expenses or costs incurred by a service provider as a pure agent of the recipient of service from the value of taxable service subject to fulfillment of certain conditions, is also debatable - CENVAT credit prima facie not acceptable. The applicants contend that none of the moneys received from the occupants of the shops in the plaza are accounted as revenue - Commissioner of Income Tax (Appeals) holding that surplus available in the end of financial year need not be brought to tax in the hands of the applicants, as the surplus does not belong to the applicant’s company - Prima facie no service tax an be levied on supply of electricity and water which are goods and cannot be treated as services - Direct the respondent for predeposit of a sum of Rs. 15,00,000/- and on such deposit, pre-deposit of the balance amounts shall stand waived and recovery thereof stayed.
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