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2017 (7) TMI 249 - AT - Service TaxTax liability - reimbursable expenditure towards the water and electricity charges and diesel charges - Held that: - 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 impugned order that the adjudicating authority has relied upon the provisions of Rule 5(1) of Service Tax Valuation Rules for taxing this amount. The said provisions of Rule 5(1) of the Service Tax Valuation Rules amended for inclusion of reimbursable expenses for arriving at gross value - demand not sustainable - waiver of pre-deposit of amounts involved on this issue also needs to 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.
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