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2019 (3) TMI 1326 - AT - Service TaxLevy of service tax - Renting of immovable property Services - electricity charges recovered by the appellant/ coal company from its tenants (occupants of shops etc.,) - clubbing of such charges with the rent receipt - Held that:- As the appellant has recovered the electricity charges on actual consumption basis and not on floor area basis, for their shop premises, thus electricity charges cannot be clubbed with the amount of rent, for purpose of levy of Service Tax - appeal allowed - decided in favor of appellant.
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