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TMI Blog2018 (2) TMI 1257X X X X Extracts X X X X X X X X Extracts X X X X ..... in the case of ICC Realty (India) Pvt. Ltd. [2013 (12) TMI 854 - CESTAT MUMBAI], where it was held that Electricity charges collected from the tenants cannot be formed part of the assessable value for the purpose of service tax as provider of renting of immovable properties. Appeal dismissed - decided against Revenue. - ST/20721/2015 - A/30130/2018 - Dated:- 30-1-2018 - Mr. M.V. Ravindran, Member (Judicial) And Mr. Madhu Mohan Damodhar, Member (Technical) Shri Mohan, Assistant Commissioner (AR) - for the Appellant Shri Akil Sheraji, Advocate - for the Respondent. ORDER Order per: M.V. Ravindran The appeal is filed by the Revenue against Order-in-Appeal No.77/201(V-I) ST dated 28.11.2014. 2. Heard both ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... charges, if any levied by AP Transco rom VPT and paid to AP Transco ii) on the other hand VPT has made power arrangements to BWR-2 (other ground conveyor, which owned by VPT s) from VPT s own source and VPT in turn will collect from the appellants the actual power consumption charges including the penal charges, if any, levied by AP Transco from the appellants and paid to AP Transco 7.5 Now I come to the contentions of the appellants. It is contended that the impugned electricity is not used by the appellant for rendering its taxable services and the reimbursed amounts do not have nexus to the rendered Renting of conveyor service. In the present case the appellants have given their ground conveyor on lease to VPT and the usag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ealty (India) Pvt. Ltd., [2013 (32) STR 427 (Tri.-Mumbai)] wherein the Bench in paragraph No.8 to 10 held as under: 8. We find that the appellants are engaged in renting of immovable property and paying Service Tax. Show-cause notices were issued on the ground that the appellants were receiving certain amounts of reimbursement of charges from their clients while renting of immovable properties. Therefore, such. charges are to be added to the assessable value for the purpose of Service Tax as provider of renting of immovable properties. 9. We have gone through the Lease Agreements. As per the terms and conditions of the Lease Agreements, the tenants have to pay electricity charges directly to the MSEB and the appellants al ..... X X X X Extracts X X X X X X X X Extracts X X X X
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