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    <title>2019 (3) TMI 1326 - CESTAT NEW DELHI</title>
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    <description>The Tribunal held that electricity charges, recovered based on actual consumption separate from rent, cannot be aggregated for Service Tax under &quot;Renting of immovable property Services.&quot; The appellant&#039;s proper accounting and evidence supported this, leading to the appeal&#039;s success with consequential benefits granted.</description>
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      <link>https://www.taxtmi.com/caselaws?id=377305</link>
      <description>The Tribunal held that electricity charges, recovered based on actual consumption separate from rent, cannot be aggregated for Service Tax under &quot;Renting of immovable property Services.&quot; The appellant&#039;s proper accounting and evidence supported this, leading to the appeal&#039;s success with consequential benefits granted.</description>
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