2018 (9) TMI 1586

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..... 18
Service Tax
Ms. Sulekha Beevi C.S., Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical) Shri. S. Pomraj, Consultant for the Appellant Shri. K. Veerabhadra Reddy, JC (AR) for the Respondent ORDER Per Bench, Brief facts are that during the scrutiny of records of the appellant, the officers noticed that the appellants had not included the electricity and air condition .....

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..... able expenses and these charges are not includible in the gross value of taxable service as held by the Apex Court in the case of Union of India Vs. Intercontinental Consultants and Technocrats Pvt. Ltd. - 2018 (10) G.S.T.L. 401 (S.C.). The appellant, who is a Research Development Institution, is letting out their property to various Biotech Research Industries and who require uninterrupted power .....

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..... ectricity 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. (supra) has held that such reimbursable charges cannot be included in the taxable value for the purpose of discharging service tax. This Tribunal in the appellant's own c .....

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