2020 (1) TMI 986

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..... 8 - CESTAT AHMEDABAD] where after relying on the decision of Tribunal in the case of M/S ICC REALITY (INDIA) PVT LTD OTHERS VERSUS COMMISSIONER OF CENTRAL EXCISE [ 2013 (12) TMI 854 - CESTAT MUMBAI] , M/S. HOTEL LAKE VIEW ASHOK VERSUS CGST, CE CC, BHOPAL [ 2018 (9) TMI 500 - CESTAT NEW DELHI] and M/S S.B. DEVELOPERS LIMITED VERSUS CST, NEW DELHI [ 2018 (5) TMI 1673 - CESTAT NEW DELHI] , it was held that electricity charges reimbursed to the service provider by the service recipient are not includable in gross value of renting of immovable property service - the said principle is equally applicable in the instant case. Appeal allowed - decided in favor of appellant.
HON'BLE MEMBER (JUDICIAL), MR. RAMESH NAIR AND HON'BLE MEMBER (TECHNICAL) .....

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..... es recovered as reimbursements from Gujarat Gas for the purpose of payment of Service Tax. 2.2 Learned Counsel argued that the issue involved in the present case is squarely covered by the decision of this Tribunal in the case of Kiran Gems Pvt. Ltd. 2019 (25) G.S.T.L. 62 (Tri- Ahmd.) wherein under similar circumstances exclusion of electricity charges recovered as reimbursement was upheld by tribunal. He also relied on following decisions : (1) UOI vs Intercontinental Consultants and Technocrats Pvt. Ltd. 2018 (10) G.S.T.L 401 (SC). (2) Malabar Management Services Pvt. Ltd. vs Commr. of ST, Chennai 2008 (9) STR 483 (Tri-Chennai) (3) Bizsolindia Services Pvt. Ltd. vs. CCE, Pune-iii 2016 (43) STR 622 (Tri- Mum.) (4) Dream Loanz .....

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..... he contract puts the liability of expenditure of Service Tax on Gujarat Gas and they have also placed a separate meter for assessment of the actual electricity consumed. We find that the issue is squarely covered by the decision of this Tribunal in the case of Kiran Gems Pvt. Ltd. (supra) where after relying on the decision of Tribunal in the case of ICC Reality (India) Pvt. Ltd. vs Commr. 2013 (32) S.T.R. 427 (Tribunal), Hotel Lake view Ashok vs. CGST 2018 TIOL 2195 CESTAT-Mad and S.B. Developers Ltd. vs. Commissioner 2018 TIOL 1866 CESTAT-Del., it was held that electricity charges reimbursed to the service provider by the service recipient are not includable in gross value of renting of immovable property service. We find that the said pr .....

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