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TMI Blog2018 (3) TMI 860X X X X Extracts X X X X X X X X Extracts X X X X ..... CAM) have been collected to take care of electricity, water and AMC (Annual Maintenance Contract) charges for equipment like, lifts, motor pumps, etc. and insurance charges apart from miscellaneous repair and replacement charges also. The impugned order does not deal with all aspects of the charges but deals only with water, electricity charges. The impugned order is not correct as it should de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ondent M/s.Peninsula Land Ltd. were registered for providing taxable service for real estate agents, advertising agency, banking and financial, business support, transport of goods by road renting of immovable property services. Revenue issued a show-cause notice to the respondent ascertaining that they are also involved in providing maintenance and repair services without registration and were no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the Commissioner has relied on the decision in the case of Kumar Builders - 2013-TIOL-1806-CESTAT-MUM. Ld. AR pointed out that the revenue has filed the appeal against this order before the Hon ble High Court of Bombay and the same is pending. He conceded that there is no stay in the said case. 3. Ld. Counsel for the respondent relied on the decision of the Tribunal in the case of Shilpa Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s not deal with all aspects of the charges but deals only with water, electricity charges. Thus, we find that the impugned order is not correct as it should deal with the issues raised in the show-cause notice. 5. In view of the above, the impugned order is set aside and the matter is remanded to the Commissioner (Appeals) for fresh decision after examining all the heads of expenses identified ..... X X X X Extracts X X X X X X X X Extracts X X X X
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