2018 (3) TMI 268

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..... of the building rented out to the clients - Though, the respondent has included such charges under Renting of Immovable Property Service and is discharging service tax under such category after 1.6.2007, the issue whether they were providing any maintenance services prior to 1.6.2007 and whether these will fall under MMR services has to be looked into - the matter requires reconsideration on this aspect. Appeal allowed by way of remand.
Ms. Sulekha Beevi C.S., Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical) Shri R. Subramanian, AC (AR) for the Appellant Ms. Disha, Advocate for the Respondent ORDER Per Bench Brief facts are that the respondents are registered with the Service Tax Department for rendering Renting .....

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..... nd 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 lea .....

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..... t 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 department and therefore the notice is .....

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