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2015 (6) TMI 342 - AT - Service TaxValuation - Classification of service - Business Auxiliary Services or management, maintenance or repair service - Collection of electricity and water charges - Held that:- Charges, which the appellant received from the tenants, on account of the actual consumption of electricity and water and which are further deposited by them to the respective departments, cannot be considered to be the value of the services being provided by them. At the most the commission which they received for doing the said service would be the value of the services. - it is with the change of definition of input service w.e.f. April 2011, Assessee can be held as not entitled to CENVAT credit. - Partial stay granted.
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