2018 (6) TMI 716 – CESTAT CHENNAI – TMI – Valuation – inclusion of electricity and water charges collected by the respondent – demand of service tax – Held that:- These are nothing but reimbursement expenses and cannot be included for demanding service tax under Management, Maintenance or Repair Service – reliance placed in the case of M/S. PLAZA MAINTENANCE AND SERVICES LTD. VERSUS COMMISSIONER OF SERVICE TAX, CHENNAI AND VICE-VERSA [2017 (9) TMI 162 – CESTAT CHENNAI], where it was held that assessees are not liable to pay service tax on the actuals that is electricity / water and insurance charges collected and paid to the respective authorities – demand set aside – appeal dismissed – decided against Revenue. – Appeal No. ST/539/2011 – 4
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ollected by the respondent along with interest and also for imposing penalties. After due process of law, the original authority confirmed the demand, interest and also imposed penalties. In appeal, Commissioner (Appeals) set aside the demand. Hence, department is now in appeal before the Tribunal. 2. On behalf of the department, ld. AR Shri R. Subramanian reiterated the grounds of appeal. 3. The ld. counsel Ms. S. Sridevi submitted that the department has sought to demand service tax on the electricity and water charges collected by the respondent under the category Management, Maintenance and Repair Service. That these charges are nothing but reimbursable expenses and therefore are not includible for discharging service tax. She relied up
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