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2018 (3) TMI 268

mbursable expenses, we are of the view that these cannot be included in the total value of taxable services. - As per lease deed, the respondent is under obligation to maintain common areas and provide various amenities. The amount collected as operation and maintenance charges represents charges for maintenance of the building rented out to the clients - Though, the respondent has included such charges under Renting of Immovable Property Service and is discharging service tax under such category after 1.6.2007, the issue whether they were providing any maintenance services prior to 1.6.2007 and whether these will fall under MMR services has to be looked into - the matter requires reconsideration on this aspect. - Appeal allowed by .....

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e electricity charges and air-conditioning charges while paying service tax under the category of renting of immovable property service. So also they have collected maintenance charges and are liable to pay service tax from 16.6.2005 to 31.5.2007 when such services have become taxable. As per the lease deed and records, the respondents (lessor) has an obligation to maintain common areas and provide certain amenities, facilities and services in discharge of its obligation to the tenants namely Biotech Research and Development Industry. The respondents have thus provided housekeeping, electrical maintenance, water and waste treatment plant maintenance, UPS maintenance. lift maintenance, fire protection system maintenance, DG set maintenance, .....

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arges, ld. counsel submitted that the respondent has paid service tax under the category of Renting of Immovable Property Service when such services have become taxable.. The respondent has been discharging service tax on the operation and maintenance fees collected by them including the same under the category of Renting of Immovable Property when such services became taxable with effect from 1.6.2007. The demand for the period prior to 1.6.2005 alleging that such charges namely operation and maintenance charges would fall under the category of maintenance and repair cannot sustain. She argued such charges form part of the lease deed and therefore the department cannot allege that such charges are to be included under another category of s .....

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