https://www.taxtmi.com/caselaws?id=450858 CESTAT Bangalore held that electricity and water charges collected by appellant from tenants, initially paid to Technopark, do not constitute Business Support Service liable to service tax. The tribunal found these reimbursable expenses are not taxable, citing precedents from ICC Reality and Kiran Gems cases. Extended limitation period was deemed inapplicable as appellant regularly filed ST-3 returns under Renting of Immovable Property Service, negating suppression allegations. The demand was unsustainable since charges were reflected in lease deeds. Appeal allowed, impugned order set aside. en-us Wed, 06 Mar 2024 00:00:00 +0530 Thu, 14 Mar 2024 18:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450858 CESTAT Bangalore held that electricity and water charges collected by appellant from tenants, initially paid to Technopark, do not constitute Business Support Service liable to service tax. The tribunal found these reimbursable expenses are not taxable, citing precedents from ICC Reality and Kiran Gems cases. Extended limitation period was deemed inapplicable as appellant regularly filed ST-3 returns under Renting of Immovable Property Service, negating suppression allegations. The demand was unsustainable since charges were reflected in lease deeds. Appeal allowed, impugned order set aside. Case-Laws Service Tax Wed, 06 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450858