TMI Blog2018 (9) TMI 1586X X X X Extracts X X X X X X X X Extracts X X X X ..... value for discharging service tax under renting of immovable property? - Held that:- It is brought out from records that electricity charges and air conditioning charges are nothing but actual charges which are being reimbursed by the tenants - The decision of the Hon’ble Apex Court in the case of Intercontinental Consultants and Technocrats Pvt. Ltd. [2018 (3) TMI 357 - SUPREME COURT OF INDIA] h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rds Renting of Immovable Property Services. Show Cause Notices dt. 23.04.2010 and 07.04.2011 covering the periods from February, 2008 to November, 2009 and December, 2009 to November, 2010 respectively were issued, proposing to demand the service tax along with interest and for imposing penalties. After due process of law, the Original Authority confirmed the demand, interest and penalties. In app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is on actual consumption basis and therefore, being reimbursable expenses, are not includible in the total taxable value. He adverted to the decision in appellant s own case vide Final Order No. 40555/2018 dt. 01.03.2018 and argued that the Tribunal had held the very same issue in favour of the appellant for a different period. 3. The Ld. AR, Shri. K. Veerabhadra Reddy, supported the finding ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are not includible in total taxable value and that the demand of service tax cannot sustain. Following the same, we are of the view that the demand requires to be set aside, which we hereby do. The impugned order is set aside. 6. The Department has filed Miscellaneous Applications ST/Misc[CT]/41290-41291/2017 for change in the name of the respondent in the cause title of Appeal Nos. ST/41125-41 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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