Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (6) TMI 716 - AT - Service TaxValuation - inclusion of electricity and water charges collected by the respondent - demand of service tax - Held that:- These are nothing but reimbursement expenses and cannot be included for demanding service tax under Management, Maintenance or Repair Service - reliance placed in the case of M/S. PLAZA MAINTENANCE AND SERVICES LTD. VERSUS COMMISSIONER OF SERVICE TAX, CHENNAI AND VICE-VERSA [2017 (9) TMI 162 - CESTAT CHENNAI], where it was held that assessees are not liable to pay service tax on the actuals that is electricity / water and insurance charges collected and paid to the respective authorities - demand set aside - appeal dismissed - decided against Revenue.
|