9911796707
TMI Blog2015 (12) TMI 875X X X X Extracts X X X X X X X X Extracts X X X X ..... R. Gurunathan, Addl. Commissioner (AR), for the Respondent. ORDER The appellant is a partnership firm engaged in renting of immovable property to various customers. The appellant got duly registered and was paying the Service Tax on the rents and maintenance charges collected from the tenants w.e.f. 1-6-2007. Taking a view that the appellant should have paid Service Tax on the amount collected b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t collected from the tenants and paid to BESCOM to the extent of Rs. 95,89,015/-, he submits that the difference between the amount collected and paid to BESCOM is because power was generated from backup diesel generator. This is actually recovery of actual expenses towards providing backup generator power and the amount recovered is towards maintenance of generator, depreciation on the cost of ge ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vidence to show that there were no separate lease agreements for each tenant, at this stage, the claim of the appellant that they acted as pure agent on a prima facie basis has to be accepted. However, as regards the difference of Rs. 95,89,015/-, according to the appellants, this is collected towards generator power by the appellants themselves. This is a facility provided by the leaser to the te ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t to some terms to pay tax on this amount. 4. In view of the above observation, the appellant is directed to deposit an amount of Rs. 15 lakhs (Rupees fifteen lakhs only) within eight weeks from the date of receipt of this order and report compliance on 27-4-2015. Subject to compliance with the above requirement, the requirement of pre-deposit of balance dues is waived and recovery thereof i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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