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2018 (9) TMI 1586 - AT - Service TaxValuation - includibility - whether the electricity charges and air conditioning charges collected by the appellant on actual basis from the tenants is includible in the taxable value for discharging service tax under renting of immovable property? - Held that:- It is brought out from records that electricity charges and air conditioning charges are nothing but actual charges which are being reimbursed by the tenants - The decision of the Hon’ble Apex Court in the case of Intercontinental Consultants and Technocrats Pvt. Ltd. [2018 (3) TMI 357 - SUPREME COURT OF INDIA] has held that such reimbursable charges cannot be included in the taxable value for the purpose of discharging service tax - appeal allowed - decided in favor of appellant.
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