https://www.taxtmi.com/caselaws?id=241189 Electricity charges recovered from tenants under a renting of immovable property arrangement were not part of the assessable value for service tax where the lease terms showed that such charges were payable directly to the electricity board or recovered on an actual basis, and generator backup charges were separately identifiable. Electricity was treated as goods under the Central Excise Tariff and the Maharashtra Value Added Tax Act, and the value of goods supplied by a service provider was excluded from tax under Notification No. 12/03-ST. The electricity charges therefore could not be treated as consideration for the renting service, and the demand was unsustainable. en-us Thu, 18 Apr 2013 00:00:00 +0530 Wed, 08 Jan 2014 17:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241189 Electricity charges recovered from tenants under a renting of immovable property arrangement were not part of the assessable value for service tax where the lease terms showed that such charges were payable directly to the electricity board or recovered on an actual basis, and generator backup charges were separately identifiable. Electricity was treated as goods under the Central Excise Tariff and the Maharashtra Value Added Tax Act, and the value of goods supplied by a service provider was excluded from tax under Notification No. 12/03-ST. The electricity charges therefore could not be treated as consideration for the renting service, and the demand was unsustainable. Case-Laws Service Tax Thu, 18 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241189