TMI Blog2018 (8) TMI 796X X X X Extracts X X X X X X X X Extracts X X X X ..... -in-Original No. 30/Commr./LKO/ST/2014-15 dated 24.12.2014 passed by Commissioner, Central Excise and Service Tax, Lucknow. 2. Brief facts of the case are that the respondents were the owner of Riverside Mall, Lucknow and had seven tenants at the said mall and were registered with Service Tax for providing Management, Maintenance or Repair Services, Renting of Immovable Property Service and Cleaning Services. They also filed their ST-3 returns. On enquiry by Revenue respondents submitted required information to Revenue. Revenue scrutinized the ST returns filed by the respondent and ledger account of capital goods and input service and also the ledger of rental income and entertained a view that the value shown in the ST-3 returns and t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was no service tax payable on such charges. The said charges amounted to ₹ 6,81,881/-. They further submitted that reimbursement of electricity charges amounting to ₹ 5,21,870/- were the difference between the amount paid directly by tenants and the amount that the respondent had to pay and since it was in respect of transmission of electricity. The same was also towards supply of electricity from generator set whenever there was failure of power supply and the charges were also towards interest to be paid on pending electricity bill due to delay in payment of electricity bills by the tenants. The said charges were also on account of loss on electricity during transmission. In respect of common areas maintenance charges they su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion. Therefore, he dropped the demand in respect of above stated three issues. Aggrieved by the said order Revenue is before this Tribunal. 3. Heard learned AR who has reiterated the ground of appeal. 4. Heard learned counsel for the respondent who has submitted that the grounds of appeal are repetition of contention of show cause notice and none of the ground has rebutted the finding by the Original Authority. 5. Having considered the rival contentions and on perusal of record, we find that the findings by the Original Authority as recorded hereinabove are sustainable. We also find that the grounds of appeal are repetition of show cause notice and the findings by Original Authority have not been rebutted by Revenue. Therefore, we ..... X X X X Extracts X X X X X X X X Extracts X X X X
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