https://www.taxtmi.com/caselaws?id=367850 The Tribunal ruled in favor of the appellant, holding that electricity and air conditioning charges collected from tenants were not includible in the taxable value for service tax under Renting of Immovable Property Services. The charges were deemed reimbursable expenses based on legal precedents cited by the appellant, leading to the dismissal of the demand for service tax, interest, and penalties. The Tribunal also allowed the Department's applications for changing the respondent's name in light of GST implementation, granting consequential benefits to the appellant. en-us Fri, 20 Jul 2018 00:00:00 +0530 Thu, 27 Sep 2018 06:46:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367850 The Tribunal ruled in favor of the appellant, holding that electricity and air conditioning charges collected from tenants were not includible in the taxable value for service tax under Renting of Immovable Property Services. The charges were deemed reimbursable expenses based on legal precedents cited by the appellant, leading to the dismissal of the demand for service tax, interest, and penalties. The Tribunal also allowed the Department's applications for changing the respondent's name in light of GST implementation, granting consequential benefits to the appellant. Case-Laws Service Tax Fri, 20 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367850