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TMI Blog2018 (11) TMI 1091X X X X Extracts X X X X X X X X Extracts X X X X ..... CC Reality (India) Pvt. Ltd. [2013 (12) TMI 854 - CESTAT MUMBAI] wherein, the Hon’ble Mumbai Bench has, ruled that the electricity therefore would amount to ‘sale of goods’ and not ‘supply of service’ and that even Notification No. 12/2003-ST dated 20.06.2003 exempted from service tax any value of goods supplied by service provider to service recipient. The electricity charges paid by the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... espect of the electricity charges paid in advance. 2.1 Today when the matter came up for hearing, Ld. Advocate Shri. V. S. Manoj appeared for the appellant and Ld. AC (AR) Shri. R. Subramaniyan appeared for the Revenue. 2.2 During the course of hearing, Ld. Advocate pointed out that the Show Cause Notice issued on 29.04.2008 sought to levy service tax on the electricity charges and further p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent of property of tenant, etc. 2.4 He also relied on the decision of the Mumbai Bench of the Tribunal in the case of M/s. ICC Reality (India) Pvt. Ltd. Vs. Commissioner of C. Ex., Pune-III 2013 (32) S.T.R. 427 (Tri. Mum.) in support of his contentions. 3. Per contra , Ld. AR supported the findings of the lower authorities. 4. We have heard the rival contentions, perused the docu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , after considering the rival contentions, ruled that electricity charges were required to be paid directly to the State Board by the tenants which are specifically covered under the Tariff Heading 27 of the Central Excise Tariff Act; electricity was also covered under Schedule A Sr. No. 20 and charged to nil rate of tax in view of which electricity is goods chargeable to duty under Central Exci ..... X X X X Extracts X X X X X X X X Extracts X X X X
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