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    <title>2018 (5) TMI 324 - CESTAT CHENNAI</title>
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    <description>The tribunal ruled in favor of the appellants, owners of a shopping mall, in a case concerning liability for service tax on maintenance and repair charges collected from tenants. The tribunal found that the charges were for reimbursement of expenses without any profit element, as specified in the lease agreements. Citing the UOI Vs Intercontinental Technocrafts Pvt. Ltd. case, the tribunal concluded that the appellants were not profiting from these charges, setting aside the tax liability orders.</description>
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    <pubDate>Wed, 25 Apr 2018 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=359760</link>
      <description>The tribunal ruled in favor of the appellants, owners of a shopping mall, in a case concerning liability for service tax on maintenance and repair charges collected from tenants. The tribunal found that the charges were for reimbursement of expenses without any profit element, as specified in the lease agreements. Citing the UOI Vs Intercontinental Technocrafts Pvt. Ltd. case, the tribunal concluded that the appellants were not profiting from these charges, setting aside the tax liability orders.</description>
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      <pubDate>Wed, 25 Apr 2018 00:00:00 +0530</pubDate>
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