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2013 (12) TMI 794 - AT - Service TaxDemand of service tax - Business Support Services - commercial complex (Mall) - given premises on licence and leave basis to various licencees - Management, Maintenance & Repair Services - Penalty u/s 76 & 78 - Service of providing furniture, fixtures, amenities, infrastructure in the unit for which amenities fee is charged - Held that:- all the aforementioned charges are collected on per square feet basis on the area occupied or made available on lease-license basis to the licensee and the same are entitled to use of specified premises or unit in the mall and are recovered on monthly or periodical basis. Further, non-payment of any of the aforesaid charges would dis-entitle to use and occupy the premises - there is no question of any outsource service. Since the licensee of the appellant did not take any assistance or aid from the appellant, the appellant is not involved in any business process or part thereof of the licensee in any way - prima facie the charges collected by the appellant from its licensee are in the nature of rent as held by the Apex Court in the case of Karnnai (1956 (11) TMI 29 - SUPREME COURT). Thus, the appellant has made out a prima facie case for waiver of pre-deposit - Stay granted.
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