2013 (12) TMI 488

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..... he applicant is required to pay charges depending upon the extent of use. The payments received by the applicant is only in the nature of reimbursement of expenses which are required to be made by the later for the purpose of creating the infrastructure facility as per the MOU. Therefore, prima facie, these payments cannot be treated as payment towards support services rendered by the applicant to .....

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..... to make payments depending upon the extent of use of the infrastructure. The applicant has obtained right of way permission from various local authorities, PWD and expenses incurred by them have been reimbursed by RCIL. 2.2 Service Tax demand of Rs. 86,27,421/- along with interest stands demanded from the applicant and penalties under various sections stand imposed. 3. Learned advocate for the .....

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..... d in rendering services by developing the infrastructure for the applicant and ultimately when the infrastructure is ready, the applicant is required to pay charges depending upon the extent of use. The payments received by the applicant is only in the nature of reimbursement of expenses which are required to be made by the later for the purpose of creating the infrastructure facility as per the M .....

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