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2017 (6) TMI 719 - AT - Service TaxClassification of services - agency commission - whether the services provided by the appellants are Business Auxiliary Services as alleged in the show cause notice or renting of immovable property service as contended by the appellant? - Held that: - there is nothing to show that there is a transfer of right in the property either by way of lease, sub-lease or license. In fact, it is specifically stipulated that nothing in the Franchise Agreement shall be construed as creating any right, title, interest or easement tenancy or sub-tenancy in favour of M/s. PRIL in or over the said showroom premises for transferring any interest in favour of M/s. PRIL other than entitling PRILs products being put up for sale from the said showroom premises through the franchisee - the agreement is not lease agreement. Valuation - electricity charges - diesel charges - includibility - Held that: - Such reimbursable expenses cannot be included in the gross value of taxable services as held in the case of Intercontinental Consultants and Technocrats Pvt. Ltd. [2012 (12) TMI 150 - DELHI HIGH COURT] - the electricity and diesel charges have to be deducted from the gross value to arrive at the net value of taxable services - For this limited purpose, the matter will be required to be remanded to the adjudicating authority who shall re-quantify the demand of service tax after deducting the electricity and diesel expenses - appeal allowed by way of remand. Parking income - shooting income - Held that: - It is very much clear that the appellant has received the parking income from the vehicles parked in the area allotted for parking. Similarly, the shooting income is received while the premises are let out by the appellant for the shooting purposes - demand upheld. Appeal allowed in part by way of remand - other matters decided against appellant.
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