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TMI Blog2019 (3) TMI 1326X X X X Extracts X X X X X X X X Extracts X X X X ..... e electricity charges on actual consumption basis and not on floor area basis, for their shop premises, thus electricity charges cannot be clubbed with the amount of rent, for purpose of levy of Service Tax - appeal allowed - decided in favor of appellant. - Appeal No. ST/50980/2015-(DB) - - - Dated:- 23-1-2019 - Mr. Anil Choudhary, Member (Judicial) And Mr Bijay Kumar, Member (Technical) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alculated on the basis of figures submitted by the E and M Section otherwise fine as deem fit will be imposed . Further the appellant has produced copy of the calculation for few of its tenants, wherein for the year from March, 2009 to March, 2010, it is evident that different amount of electricity charges is demanded from the tenants every month, depending on the power consumption made by him. Fu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by chalan dated 21st July 2011 and intimated the Revenue by their letter dated 22nd August 2011. Accordingly, the Show Cause Notice dated 18th October, 2012, appears to be issued on account of change of opinion on the same facts and circumstances. 4. Accordingly, we hold that as the appellant has recovered the electricity charges on actual consumption basis and not on floor area basis, for thei ..... X X X X Extracts X X X X X X X X Extracts X X X X
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