https://www.taxtmi.com/caselaws?id=471371 Electricity charges recovered by a mall owner from tenants through sub-meters, where separate electricity connections are unavailable, constitute consideration for supply of goods rather than renting of immovable property. Electricity procured from the distribution company and passed on to tenants is treated as trading in goods, which falls outside service tax. Such recovered charges are therefore excluded from the taxable value of renting of immovable property service and are not subject to service tax as rental consideration. en-us Wed, 31 Jul 2024 00:00:00 +0530 Tue, 01 Sep 2026 12:12:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471371 Electricity charges recovered by a mall owner from tenants through sub-meters, where separate electricity connections are unavailable, constitute consideration for supply of goods rather than renting of immovable property. Electricity procured from the distribution company and passed on to tenants is treated as trading in goods, which falls outside service tax. Such recovered charges are therefore excluded from the taxable value of renting of immovable property service and are not subject to service tax as rental consideration. Case-Laws Service Tax Wed, 31 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471371