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2018 (2) TMI 1257 - AT - Service TaxValuation - reimbursement of electricity charges - Whether during the 01.06.2007 to 30.09.2011, the respondent herein required to pav service tax amount collected from their tenants as reimbursable electricity charges or otherwise? Held that: - there no dispute as to the fact that the demand of service tax for the period question is in respect of an amount collected toward electricity charges of the conveyor belt hired on rent - similar issue in respect of inclusion of amounts collected from the respondents towards certain common services i.e. electricity charges was considered by the Bench in the case of ICC Realty (India) Pvt. Ltd. [2013 (12) TMI 854 - CESTAT MUMBAI], where it was held that Electricity charges collected from the tenants cannot be formed part of the assessable value for the purpose of service tax as provider of renting of immovable properties. Appeal dismissed - decided against Revenue.
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