Commissioner of GST & Central Excise Chennai South Versus M\/s. Ashok Matches and Timber Industries Pvt. Ltd.
Service Tax
2018 (6) TMI 716 – CESTAT CHENNAI – TMI
CESTAT CHENNAI – AT
Dated:- 1-3-2018
Appeal No. ST\/539\/2011 – 40554\/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. S. Sridevi, Advocate for the Respondent
\nPer Bench
\nBrief facts are that the respondents are engaged in manufacture of matches and are providing Renting of Immovable Property Service and are registered with the Service Tax Department. During the course of audit, it was noticed that the respondent is carrying out maintenance work of t<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ity 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 upon decision of the Tribunal vide Final Order No. 41806 & 41807\/2017 dated 28.8.2017 in the case of M\/s. Plaza Maintenance and Services Ltd. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Commissioner of GST & Central Excise Chennai South Versus M\/s. Ashok Matches and Timber Industries Pvt. Ltd.Service Tax2018 (6) TMI 716 – CESTAT CHENNAI – TMICESTAT CHENNAI – ATDated:- 1-3-2018Appeal No. ST\/539\/2011 – 40554\/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 Chennai South Versus M\/s. Ashok Matches and Timber Industries Pvt. 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-12243","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/12243","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=12243"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/12243\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=12243"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=12243"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=12243"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n4. Heard both sides.
\n5. On perusal of records, it is seen that the department has sought to demand service tax on the electricity and water charges collected by the respondent and paid to the respective authorities. These are nothing but reimbursement expenses and cannot be included for demanding service tax under Management, Maintenance or Repair Service. The <\/p>\n
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