TMI Blog2016 (12) TMI 735X X X X Extracts X X X X X X X X Extracts X X X X ..... the head of “Renting of Immovable Property Services”? - Held that: - on perusal of rent agreement, it is found that ₹ 9,500/- per month is paid for the purpose of renting of the premises. The other amounts are paid a reimbursement for common additional services. These services can no stretch of imagination of renting of immovable property services and therefore, demand under the said head c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ces like, (a) Security Guard, (b) Emergency Electricity Generator (c) Common sanitary block for workers (d) repairs maintenance of factory building (e) vehicle expenses. For providing aforesaid additional services, the appellant collected certain amounts from the tenants. A show-cause notice was issued to the appellants seeking to include the amount collected for such services under the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be treated as the amounts received against renting of immovable property services. 4. We have gone through the rival submissions. We find that there is a single agreement wherein following has been provided: 4. The lease rent per month is fixed at ₹ 9,500/- from 01/04/2008 onwards. The Party No.2 (lessee) shall pay 1 year rent in advance to Party No.1 (Lessors), then from next year P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ovide if MSEB power failure c) Common sanitary block for workers and cold drinking water facility as well as street lights. d) Repairs maintenance of factory building e) Vehicle expenses 5. A perusal of the above, clearly indicates that ₹ 9,500/- per month is paid for the purpose of renting of the premises. The other amounts are paid a reimbursement for services listed i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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