9911796707
TMI Blog2024 (11) TMI 525X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant as providing electricity to that tenant from whom the appellant has lesser provider as a lessee. As the generator is owned by the appellant, therefore, the renting expenses are paid by the appellant and as the generator is a movable property, it can be put anywhere in the building. Therefore, the generator cannot be termed as Immovable Property . Accordingly, the same is not liable to pay service tax as the generator charges are under the category of renting of immovable property service . Therefore, the appellant is not liable to pay service tax on the generator charges under the category of renting of immovable property service . Rent-a-cab Service - With regard to demand under the category of rent-a-cab service , we find t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s alleged to be for provision of space of installation of the generator and thus, the same was leviable to Service tax under the category of renting of immovable property service . It was also observed that the appellant has received car rent from clients but have not paid the service tax under the category of rent-a-cab service . 2.1 Therefore, a show-cause notice dated 15.06.2012 was issued to the appellant by invoking extended period of limitation to demand service tax from the appellant for the period 2007-08 to 2010-2011. 2.2 The appellant contested the show-cause notice, but the impugned order has been passed confirming demand against the appellant under both the categories. 2.3 Aggrieved from the said order, the appellant is before u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ges received for car renting and maintenance by Karta. Therefore, extended period of limitation is not invokable. 4. On the other hand, the ld.A.R. for the Revenue, supported the impugned order. 5. Heard both the parties and considered the submissions. 6. We find that in this case, the service tax has been sought recovery from the appellant for two activities, namely, (i) generator charges and (ii) car renting and maintenance charges. (i) Generator Charges We find that the generator charges has been recovered by the appellant from the tenant for power cuts/failures, when there is a electricity failure. This electricity charges have been recorded by the appellant as providing electricity to that tenant from whom the appellant has lesser prov ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
