https://www.taxtmi.com/caselaws?id=356565 The Tribunal ruled in favor of the respondent, setting aside the demand for service tax on electricity and air-conditioning charges. The case was remanded for further examination regarding the liability to pay service tax on operation and maintenance charges, which were considered integral parts of the rent. The Tribunal also acknowledged the limitation argument raised by the respondent regarding the show cause notice issued in 2009, directing the adjudicating authority to consider this aspect during the review of the operation and maintenance charges issue. The appeal was partly remanded to address these unresolved issues comprehensively. en-us Thu, 01 Mar 2018 00:00:00 +0530 Thu, 08 Mar 2018 11:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356565 The Tribunal ruled in favor of the respondent, setting aside the demand for service tax on electricity and air-conditioning charges. The case was remanded for further examination regarding the liability to pay service tax on operation and maintenance charges, which were considered integral parts of the rent. The Tribunal also acknowledged the limitation argument raised by the respondent regarding the show cause notice issued in 2009, directing the adjudicating authority to consider this aspect during the review of the operation and maintenance charges issue. The appeal was partly remanded to address these unresolved issues comprehensively. Case-Laws Service Tax Thu, 01 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356565