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2018 (5) TMI 1673 - AT - Service TaxValuation - Maintenance or Repair Service - electricity received from the Grid - inclusion of charges recovered for the electricity generated by the appellant using generators and supplied to the tenants - Held that:- There can be no levy of service tax on the electricity charges which are reimbursed to appellant by the tenants - However, we are unable to come to the conclusion regarding the amount of electricity generated by the appellant and supplied to the tenants by using thereown generating sets. The payment for which is includible in the maintenance charges. Valuation - interest free maintenance advance and security deposit - whether adjustment of interest free maintenance advance and security deposit towards maintenance charges on month to month basis has been done or not? - demand of service tax - Held that - In respect of interest free maintenance advance, the appellant has admitted the liability for payment of service tax from the date such advance has been received. Such liability has also been paid with interest and we uphold the same. In respect of security deposit, the amounts cannot be included in the consideration as long as the same remains interest free advance to be returned to tenant at a subsequent date - the appellant directed to submit details to the adjudicating authority, duly certified by the Chartered Accountant, to the effect whether security deposit also stands adjusted towards maintenance charges during the disputed period - matter on remand. CENVAT credit - service tax paid on the various services claimed as input services - services procured by the appellant from sub-contractors - Held that:- If the sub-contractor services relate only to maintenance service, the restriction imposed by Rule 6(3) will not be applicable to the appellant - matter remanded to the adjudicating authority who will examine the claim of the appellant and pass denovo decision in this regard. Period of limitation - The adjudicating authority also to consider the plea of extended period. Appeal disposed off.
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