https://www.taxtmi.com/caselaws?id=221003 The Biotechnology Park, acting as a "Pure Agent," successfully argued against including electricity and air conditioning charges in the taxable value for Service tax. The Commissioner agreed that these charges were incidental and reimbursable, not subject to taxation. Additionally, the demand for Service tax on Operation & Maintenance Charges was dismissed due to being made before the principal service became taxable and being time-barred. The Commissioner ruled in favor of the appellant, setting aside the original order and allowing the appeal. en-us Wed, 15 Jun 2011 00:00:00 +0530 Mon, 18 Feb 2013 06:53:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221003 The Biotechnology Park, acting as a "Pure Agent," successfully argued against including electricity and air conditioning charges in the taxable value for Service tax. The Commissioner agreed that these charges were incidental and reimbursable, not subject to taxation. Additionally, the demand for Service tax on Operation & Maintenance Charges was dismissed due to being made before the principal service became taxable and being time-barred. The Commissioner ruled in favor of the appellant, setting aside the original order and allowing the appeal. Case-Laws Service Tax Wed, 15 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221003