2015 (12) TMI 875

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....ountant, for the Appellant. Shri R. Gurunathan, Addl. Commissioner (AR), for the Respondent. ORDER The appellant is a partnership firm engaged in renting of immovable property to various customers. The appellant got duly registered and was paying the Service Tax on the rents and maintenance charges collected from the tenants w.e.f. 1-6-2007. Taking a view that the appellant should have pa....

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....g that there was a difference in the amount collected from the tenants and paid to BESCOM to the extent of Rs. 95,89,015/-, he submits that the difference between the amount collected and paid to BESCOM is because power was generated from backup diesel generator. This is actually recovery of actual expenses towards providing backup generator power and the amount recovered is towards maintenance of....

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....is stage, therefore, in the absence of any evidence to show that there were no separate lease agreements for each tenant, at this stage, the claim of the appellant that they acted as pure agent on a prima facie basis has to be accepted. However, as regards the difference of Rs. 95,89,015/-, according to the appellants, this is collected towards generator power by the appellants themselves. This is....