TMI Blog2015 (6) TMI 342X X X X Extracts X X X X X X X X Extracts X X X X ..... unt of the actual consumption of electricity and water and which are further deposited by them to the respective departments, cannot be considered to be the value of the services being provided by them. At the most the commission which they received for doing the said service would be the value of the services. - it is with the change of definition of input service w.e.f. April 2011, Assessee can ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the appellant's activity of collecting electricity and water charges from such tenants and depositing the same with the respective departments. In doing so, the appellant is retaining 10% of the bill amounts, as a consideration of services provided by them. Revenue, by treating the said service as covered by the definition of management, maintenance or repair' service, raised the deman ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s may be payable but taking into account that the entire amount is beyond limitation, he makes an offer to deposit around ₹ 10 lakhs as a condition of hearing of the appeal. 2.2. Another demand of ₹ 18.88 lakhs stands confirmed against them by denying the benefit of CENVAT credit service tax paid by them on account of membership of the club services and outdoor catering services. He ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... horities have correctly confirmed the demand. As regards the CENVAT credit, he leaves the matter to the discretion of the Bench. 4. After carefully considering the submissions, we, at the prima facie stage, are of the view that the charges, which the appellant received from the tenants, on account of the actual consumption of electricity and water and which are further deposited by them to the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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