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2020 (1) TMI 986 - AT - Service TaxValuation - inclusion of value of the electricity charges recovered as reimbursements from Gujarat Gas - liability to pay Service tax on the electricity charges on actual basis paid by them - HELD THAT:- The contract puts the liability of expenditure of Service Tax on Gujarat Gas and they have also placed a separate meter for assessment of the actual electricity consumed. The issue is squarely covered by the decision of this Tribunal in the case of M/S. KIRAN GEMS PVT LTD VERSUS C.C.E. & S.T. -SURAT-I [2018 (11) TMI 1388 - CESTAT AHMEDABAD] where after relying on the decision of Tribunal in the case of M/S ICC REALITY (INDIA) PVT LTD & OTHERS VERSUS COMMISSIONER OF CENTRAL EXCISE [2013 (12) TMI 854 - CESTAT MUMBAI], M/S. HOTEL LAKE VIEW ASHOK VERSUS CGST, CE & CC, BHOPAL [2018 (9) TMI 500 - CESTAT NEW DELHI] and M/S S.B. DEVELOPERS LIMITED VERSUS CST, NEW DELHI [2018 (5) TMI 1673 - CESTAT NEW DELHI] , it was held that electricity charges reimbursed to the service provider by the service recipient are not includable in gross value of renting of immovable property service - the said principle is equally applicable in the instant case. Appeal allowed - decided in favor of appellant.
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