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Prestige Property Mgmt. & Services Versus C.C.E.,S.T. & C. (Adj.) , Bangalore

2015 (6) TMI 1032 - CESTAT BANGALORE

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 such it is not a case of sale of goods.

Held that:- the diluted wa .....

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s 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 ₹ 23.53 Crores (Rupees Twenty Three Crores Fifty Three Lakhs approximately) un .....

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ervices. 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 demand in the present proceedings is in respect of the services of Air-conditionin .....

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sed 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 Diesel Generating Set, which is being used for generation of electricity, which .....

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