https://www.taxtmi.com/caselaws?id=359388 The tribunal held that repair and maintenance costs incurred by the lessee should not be included in the taxable value for renting immovable property. The demand related to these costs was set aside, but the appellant was held liable for interest on lease rent. Penalties imposed on the appellant were revoked since the repair and maintenance costs were not considered in the taxable value. en-us Tue, 26 Dec 2017 00:00:00 +0530 Mon, 30 Apr 2018 07:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359388 The tribunal held that repair and maintenance costs incurred by the lessee should not be included in the taxable value for renting immovable property. The demand related to these costs was set aside, but the appellant was held liable for interest on lease rent. Penalties imposed on the appellant were revoked since the repair and maintenance costs were not considered in the taxable value. Case-Laws Service Tax Tue, 26 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359388