TMI Blog2018 (5) TMI 324X X X X Extracts X X X X X X X X Extracts X X X X ..... ll, that too on a proportionate and equitable basis, without any profit element for themselves - reliance placed in the case of Union of India And Anr. Versus M/s. Intercontinental Consultants And Technocrats Pvt. Ltd. [2018 (3) TMI 357 - SUPREME COURT OF INDIA], where it was held that only with effect from May 14, 2015, by virtue of provisions of Section 67 itself, such reimbursable expenditure o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ability. It appeared to the department that appellants were also required to discharge further tax liability in respect of maintenance and repair, services provided by them to the tenants / lessees for which monthly charges were collected from the latter. Show cause notices were issued to appellants for different periods, inter alia proposing demand of service tax liability in respect of amounts c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Advocate submits that the amounts collected from the tenants / lessees would only be in the nature of collection of reimbursable expenses and the ratio laid down by the Hon ble Apex Court in the case of UOI Vs Intercontinental Technocrafts Pvt. Ltd. - 2018 (10) GSTL 401 (SC) will apply. 3. On the other hand, Ld. A.R supports the impugned order. He draws our attention to para 3.1 of the impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or shall furnish to Lessee a statement of the maintenance charges incurred at actual during the relevant previous year, and the Lessee shall be entitled to adjust any credit remaining in its favour against the maintenance charges payable for succeeding year, as necessary. It is abundantly made clear that the lessee shall be responsible to pay only the actual proportionate cost of maintenance charg ..... X X X X Extracts X X X X X X X X Extracts X X X X
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