Commissioner of GST & Central Excise Versus M\/s. Ticel Bio Park Ltd.
Service Tax
2018 (3) TMI 268 – CESTAT CHENNAI – TMI
CESTAT CHENNAI – AT
Dated:- 1-3-2018
Appeal No. ST\/532\/2011 – Final Order No. 40555 \/ 2018
Service Tax
Ms. Sulekha Beevi C.S., Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical)
\nShri R. Subramanian, AC (AR) for the Appellant
\nMs. Disha, Advocate for the Respondent
\nORDER
\nPer Bench
\nBrief facts are that the respondents are registered with the Service Tax Department for rendering Renting of Immovable Property Service. On scrutiny of records, it was noticed that they did not pay service tax on the electricity charges and air-conditioning charges for the period 1.6.2007 onwards for payment of service tax under Renting of Immovable Property Services. Further, they collected operation and maintenance charges and was not discharging service tax on such charges collected by them for the period 16.6.2005 to 31.5.2007. Show cause notice <\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ) has an obligation to maintain common areas and provide certain amenities, facilities and services in discharge of its obligation to the tenants namely Biotech Research and Development Industry. The respondents have thus provided housekeeping, electrical maintenance, water and waste treatment plant maintenance, UPS maintenance. lift maintenance, fire protection system maintenance, DG set maintenance, computer maintenance, HVAC maintenance etc. by employing various service providers and collected proportionate share in the cost of the development usage, maintenance, administration and functioning of the respondent s property from the tenants under the heading Operation and Maintenance Fee . The lease deed thus provided for payment of operation and maintenance fee in addition to the lease rent and the security deposit. Thus, the amounts for operation and maintenance having been collected separately, the respondents are liable to pay service tax under the said category on the amounts col<\/p>\n = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ovable Property Service when such services have become taxable.. The respondent has been discharging service tax on the operation and maintenance fees collected by them including the same under the category of Renting of Immovable Property when such services became taxable with effect from 1.6.2007. The demand for the period prior to 1.6.2005 alleging that such charges namely operation and maintenance charges would fall under the category of maintenance and repair cannot sustain. She argued such charges form part of the lease deed and therefore the department cannot allege that such charges are to be included under another category of service viz. Management, Maintenance and Repair Service prior to 1.6.2007. She also submitted that the respondent has very good case on limitation. The show cause notice has been issued on 23.6.2009 where the demand on operation and maintenance is for the period June 2005 to May 2007. There is no allegation of suppression of facts established by the depar<\/p>\n = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Commissioner of GST & Central Excise Versus M\/s. Ticel Bio Park Ltd.Service Tax2018 (3) TMI 268 – CESTAT CHENNAI – TMICESTAT CHENNAI – ATDated:- 1-3-2018Appeal No. ST\/532\/2011 – Final Order No. 40555 \/ 2018Service TaxMs. Sulekha Beevi C.S., Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical) Shri R. Subramanian, AC (AR) for the Appellant … Continue reading “Commissioner of GST & Central Excise Versus M\/s. Ticel Bio Park Ltd.”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-10764","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/10764","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=10764"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/10764\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=10764"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=10764"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=10764"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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