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2015 (6) TMI 1032 - CESTAT BANGALORE

2015 (6) TMI 1032 - CESTAT BANGALORE - 2016 (41) S.T.R. 497 (Tri. - Bang.) - Valuation - Includability - Total cost of services - Services of Air-conditioning and Electricity - Appellant contended that while supplying the said services, he uses diluted water as also diesel, the cost of which should be excluded from the service, inasmuch as the same would amount to sale of goods but as per Department diesel and diluted water is not being supplied by the appellant directly to the customers and as .....

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of ₹ 5,00,000,00/- (Rupees Five Crores only) within a period of 12 weeks from today. - ST/21986/2014-DB - Stay Order No. 21079/2015 - Dated:- 15-6-2015 - Ms. Archana Wadhwa, Member (J) and Shri B.S.V. Murthy, Member (T) Shri V. Raghuraman and J.S. Bhanu Murthy, Advocates, for the Appellant. Shri R. Gurunathan, AR, for the Respondent. ORDER [Order per : Archana Wadhwa, Member (J)]. - Vide the impugned order the Commissioner of Service Tax has confirmed the service tax to the tune of ₹ .....

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a registered Service Tax provider under the category of facility management services. In respect of various buildings, he has also providing the Air-conditioning Services as also Generation of Electricity Services by way of Diesel Generating Sets and is also providing the services to the residents by way of collecting the actual electricity and water expenses along with their margin of profit and depositing the same with the concerned departments. 3. We find that the major part of the deman .....

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ers and as such it is not a case of sale of goods. The said items are being used by the appellant for providing of services and it is the total cost of the services which has been taken into consideration for the purpose of service tax. 4. Learned advocate has also not pleaded any financial difficulty and on the other hand admitted that they are a profit making concern. 5. We find that the issue is contentious and arguable. Admittedly the diesel is being used by the appellant in the Di .....

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