TaxTMI 
TaxTMI 
2013 (5) TMI 145
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....pathy, Technical Member - Heard both sides. The learned advocate appearing for the appellants states that they are the owner of the impugned city centre mall where they have let out the individual shop premises for lease and rent. There are some common areas which are not maintained by the individual shop owners. As per an agreement entered into between the appellants and the individual shop owner....
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....individual shop keepers. In view of this position, it cannot be concluded that the appellants are doing maintenance as a part of their own obligation and they are not doing service to the shop keepers. If that was so, they would not have recovered service charges along with service tax proportionately from the shop keepers. 3. Ld. advocate also states that the recovery made not only includes ma....
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.... fairly agrees that if the collected amount includes charges towards electricity and water, the same have to be excluded but neither the appellants have given details of this amount nor the adjudicating Commissioner has referred to any specific amounts in this regard in his order. He states that in the absence of concrete figures, the appellants may be directed to make predeposit of an appropriate....
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....ere doing maintenance for themselves, there would not have been any reason for collecting the exact amount of service charges along with tax from the shop keepers. For the period from June'07 to March'08, the appellants have already paid an amount of Rs.13 lakhs claiming CENVAT credit of Rs.18 lakhs. As such, for the balance period, the tax demand is little over Rs.49 lakhs towards which no paymen....