2013 (3) TMI 523

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....Shri A.K. Prabhakar, Supdt. (AR) Per: Ashok Jindal: The applicant are seeking waiver of pre-deposit of service tax of Rs.30,35,342/- 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 applicants are owner of premises which have several units and were given on rent....

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....ges 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....

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....der passed in the case of Panchsheel Tech Park Pvt. Ltd. (supra). The contention of the applicant that electricity is 'goods' and the same shall not form part of taxable service is clarified by the Notification No.12/2003. Therefore, we find that the applicant has made out a prima facie case for 100% waiver of the service tax confirmed and penalty imposed. Accordingly, we waive the requirement of ....