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January 2014

Whether reimbursement of electricity could be included in the taxable value for the purpose of renting of immovable property service?

By Puloma Dalal, Jayesh Gogri, Mandar Telang Chartered Accountants

Reading Time 1 mins

Facts:
Appellant provided renting of immovable property service to the tenants. Appellant charged service tax on the amount received from tenants except for reimbursement of electricity. Respondent confirmed the demand on the reimbursement of electricity.

Held:
Tribunal observed that electricity is regarded as goods as per Excise Tariff Heading 27 of CETA and as per Schedule A-20 of the Maharashtra VAT Act. Also Notification No. 12/2003 provides exemption for supply of goods and hence, service tax was held not applicable on reimbursement of electricity.

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January 2014

Whether reimbursement of electricity could be included in the taxable value for the purpose of renting of immovable property service?

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January 2014

Whether reimbursement of electricity could be included in the taxable value for the purpose of renting of immovable property service?

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2013 (32) STR 430 (Tri-Chennai) Cholamandalam MS General Insurance Co. Ltd vs. CCE ST-LTD Chennai.

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