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TMI Blog2018 (8) TMI 796X X X X Extracts X X X X X X X X Extracts X X X X ..... Vineet Kumar Singh (Advocate) for Respondent ORDER Per: Anil G. Shakkarwar Present appeal filed by Revenue is directed against Order-in-Original No. 30/Commr./LKO/ST/2014-15 dated 24.12.2014 passed by Commissioner, Central Excise and Service Tax, Lucknow. 2. Brief facts of the case are that the respondents were the owner of 'Riverside Mall, Lucknow' and had seven tenants at the said mall an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sult short paid service tax of Rs. 1,72,05,572/-. Further during the period respondents were not eligible to Cenvat Credit of Rs. 12,37,202/-. Therefore, through a show cause notice dated 23.10.2013, respondents were called upon to show cause as to why under proviso to sub Section (1) of Section 73 of Finance Act, 1994 above stated amounts should not be recovered from them. It was also contended i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h charges. The said charges amounted to Rs. 6,81,881/-. They further submitted that reimbursement of electricity charges amounting to Rs. 5,21,870/- were the difference between the amount paid directly by tenants and the amount that the respondent had to pay and since it was in respect of transmission of electricity. The same was also towards supply of electricity from generator set whenever there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... invoking proviso for extended period and the same is hit by limitation. The other demands in addition to said three issues was confirmed by the Original Authority and Original Authority has held that on the basis of registers maintained the parking charges were not recovered from the tenants, therefore, the parking charges could not be included in the assessable value of renting of immovable prop ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of appeal. 4. Heard learned counsel for the respondent who has submitted that the grounds of appeal are repetition of contention of show cause notice and none of the ground has rebutted the finding by the Original Authority. 5. Having considered the rival contentions and on perusal of record, we find that the findings by the Original Authority as recorded hereinabove are sustainable. We also fin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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