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Electricity charges recover on cost to cost basis is taxable ?

Service Tax - Started By: - ashwin mehta - Dated:- 4-6-2015 Last Replied Date:- 11-6-2015 - Dear Sir / Madam,We are Mall company. We charged to our unit holder electricity on cost to cost basis i.e no margin.Is service tax is applicable on this collection in today scenario.Thanks & Regards,Ashwin Mehta - Reply By pankaj jain - The Reply = Service tax will not be applicable if you are acting like a pure agent. - Reply By Ashutosh Gupta - The Reply = Correct!! However, in case of pure agent th .....

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ICC REALITY (INDIA) PVT LTD & OTHERS Versus COMMISSIONER OF CENTRAL EXCISE 2013 (12) TMI 854 - CESTAT MUMBAI, where in the tribunal observed : Electricity is goods chargeable to duty under Central Excise Tariff as well as under the Maharashtra Value Added Tax Act, 2002. Therefore, the supply of electricity to tenant amounts to sale of goods and not supply of service. Further the Notification No.12/03 ST dated 20/6/2003 exempt from service tax, any value of goods supplied by service provider .....

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this point. Government of India Ministry of Finance Department of Revenue Central Board of Excise& Customs Tax Research Unit North Block, New Delhi CIRCULAR NO 175 /01 /2014 - ST, Dated: January 10, 2014 To Chief Commissioners of Central Excise and Service Tax (All), Director General (Service Tax), Director General (Central Excise Intelligence), Director General (Audit), Commissioners of Service Tax (All), Commissioners of Central Excise and Service Tax (All). Madam/Sir, Subject : Levy of se .....

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otal consideration received from an individual member by the RWA for the services does not exceed three thousand rupees per month. This notification was rescinded vide notification No. 34/2012-ST dated 20 th June 2012, with effect from 1 st July, 2012. 2. Under the negative list approach, with effect from 1 st July, 2012, notification No.25/2012-ST [sl.no.28 (c)] provides for exemption to service by a RWA to its own members by way of reimbursement of charges or share of contribution up to five t .....

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, in respect of commonly used services or goods [Example: for providing security service for the residential complex, maintenance or upkeep of common area and common facilities like lift, water sump, health and fitness centre, swimming pool, payment of electricity Bill for the common area and lift, etc.]. Is service tax leviable? (ii) If the contribution of a member/s of a RWA exceeds five thousand rupees per month, how should the service tax liability be calculated? Exemption at Sl. No. 28 (c) .....

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ontribution of any or some members of a RWA exceeds five thousand rupees, the entire contribution of such members whose per month contribution exceeds five thousand rupees would be ineligible for the exemption under the said notification. Service tax would then be leviable on the aggregate amount of monthly contribution of such members. 2. (i)Is threshold exemption under notification No. 33/2012-ST available to RWA? (ii)Does 'aggregate value' for the pusrpose of threshold exemption, incl .....

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