https://www.taxtmi.com/caselaws?id=361109 The Tribunal addressed the liability of service tax on electricity charges, ruling that charges collected by the appellant from tenants for electricity generated and supplied should be included in maintenance charges subject to service tax. It upheld the payment of service tax on interest-free maintenance advance but clarified that security deposits are not part of the consideration for service tax unless adjusted towards charges. The Tribunal remanded the matter of cenvat credit restriction to the adjudicating authority for further examination based on a Chartered Accountant's certificate and directed consideration of the plea of limitation beyond the five-year period. en-us Mon, 07 May 2018 00:00:00 +0530 Wed, 30 May 2018 10:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361109 The Tribunal addressed the liability of service tax on electricity charges, ruling that charges collected by the appellant from tenants for electricity generated and supplied should be included in maintenance charges subject to service tax. It upheld the payment of service tax on interest-free maintenance advance but clarified that security deposits are not part of the consideration for service tax unless adjusted towards charges. The Tribunal remanded the matter of cenvat credit restriction to the adjudicating authority for further examination based on a Chartered Accountant's certificate and directed consideration of the plea of limitation beyond the five-year period. Case-Laws Service Tax Mon, 07 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361109