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2018 (11) TMI 1091 - CESTAT CHENNAILevy of service tax - reimbursement of electricity charges at 2% extra - renting of immovable property service - Held that:- Similar issue has been considered and addressed to by the Mumbai Bench of the CESTAT in the case of M/s. ICC Reality (India) Pvt. Ltd. [2013 (12) TMI 854 - CESTAT MUMBAI] wherein, the Hon’ble Mumbai Bench has, ruled that the electricity therefore would amount to ‘sale of goods’ and not ‘supply of service’ and that even Notification No. 12/2003-ST dated 20.06.2003 exempted from service tax any value of goods supplied by service provider to service recipient. The electricity charges paid by the appellant-assessee on behalf of its tenants could only tantamount to ‘service’ which cannot be brought under the purview of service tax - appeal allowed - decided in favor of appellant.
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