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2020 (2) TMI 37 - CESTAT ALLAHABADConstruction of Residential Complex Service - Abatement claim - charges collected from the buyers under ‘electric meter main load supply charges’ head - HELD THAT:- Sub-Section 3 of Section 66F of Finance Act, 1994 provides that taxability of a bundled service shall be determined if various elements of such services are naturally bundled in the ordinary course of the business. From the submissions made recorded herein above it is clear that around ₹ 16 lakhs charges for electric meter main load supply were collected along with the consideration for sale of residential unit and they were collected from very person to whom the residential unit was sold and not to any other person and as explained the same was for providing electricity supply during the power failure to the residents of the complex. Therefore, the said service is bundled services under Section 66F of the Finance Act, 1994. The appellant has paid around ₹ 49 thousand along with interest which is appropriate amount after taking into consideration the abatement admissible - thus, without interfering with the service tax of around ₹ 49 thousand along with interest paid, the remaining part of the order is set aside - appeal allowed in part.
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