2017 (7) TMI 249

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....p the stay petition for disposal even if the absence of any representation. 3. Heard Ld. Departmental Representative and perused the records. 4. The demand and the confirmation of the service tax liability has arising on the ground of following three issues: i) Security deposits received by appellant from their tenants/customers is held to be liable under Renting of Immovable Property Services'. ii) Demand of service tax of an amount received towards the reimbursement of expenditure of water, electricity and diesel charges under the category of 'Management Maintenance or Repair Services. iii) Denial of CENVAT credit on the input services used for construction of Immovable Property. 5. The applicant claim in the gro....

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....the Bench through the findings recorded by the adjudicating authority and submits that an amount of security deposit received by the appellant is nothing but an amount received for rendering the services or services to the rendered in future date under the category of Renting of Immovable Properties the amount received as reimbursable charges on water and electricity charges and diesel charges are nothing but the amount received by the appellant maintenance of property which is rented out as regards the CENVAT credit availed on input services, he would submits that construction of building is an Immovable Property the service tax credit availed in respect of input services which are used for construction for such building. 7. On careful ....

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....x Valuation Rules, has been struck down by Hon'ble High Court of Delhi in the case of Intercontinental Consultants and Technocrats Pvt. Ltd., [2013 (29) STR 9 (Del.)]. In view of this, the demand raised under this head prima-facie seems to be incorrect, hence application filed for waiver of pre-deposit of amounts involved on this issue also needs to be stayed. 9. As regards the service tax liability on the CENVAT credit availed on the input service, it is noted that there is no dispute as to the fact these services were received by the appellant for construction of property which is used by the appellant for rendering Renting of Immovable Property Services on which appropriate service tax is discharged. The availment of service tax p....