2012 (11) TMI 979

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....r. P.S.Sodhi, Commissioner (AR) Per: Ashok Jindal: The applicant are seeking waiver of pre-deposit of service tax of Rs.2,85,85,512/- along with interest on 'Renting of Immovable Property Service' and equal amount of penalty under section 78 of the Finance Act, 1994. 2. The brief facts of the case are that the applicant are owner of premises which have several units and were given on rent....

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....s from the tenants. The Revenue is of the view that electricity charges recovered from their tenants is to be part of the service of 'Renting of Immovable Property Service' and, therefore, a notice was issued and demand for service tax was confirmed against the applicant along with interest, apart from penalty of equivalent amount under section 78 of the Finance Act, 1994. 3. The contention of ....