2018 (6) TMI 716

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..... r Repair Service - reliance placed in the case of M/S. PLAZA MAINTENANCE AND SERVICES LTD. VERSUS COMMISSIONER OF SERVICE TAX, CHENNAI AND VICE-VERSA [2017 (9) TMI 162 - CESTAT CHENNAI], where it was held that assessees are not liable to pay service tax on the actuals that is electricity / water and insurance charges collected and paid to the respective authorities - demand set aside - appeal dism .....

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..... demand service tax on such amounts collected by the respondent along with interest and also for imposing penalties. After due process of law, the original authority confirmed the demand, interest and also imposed penalties. In appeal, Commissioner (Appeals) set aside the demand. Hence, department is now in appeal before the Tribunal. 2. On behalf of the department, ld. AR Shri R. Subramanian re .....

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..... nd cannot be included for demanding service tax under Management, Maintenance or Repair Service. The Commissioner (Appeals) has rightly set aside the demand. The issue stands covered by the decision of the Tribunal in the case of M/s. Plaza Maintenance and Services Ltd. (supra). The impugned order calls for no interference. The appeal filed by the department is dismissed. (Operative portion of .....

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