2018 (3) TMI 860

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....ant Shri.S.S.Gupta, CA, for respondent Per: Raju 1. This appeal has been filed by the Revenue against order of the Commissioner (Appeals) setting aside the confirmation of demand of service tax and imposition of penalty under Section 77 and 78 of the Finance Act. The respondent has also filed a cross objection. 2. Ld. AR argued that the period in this case is 2006-2008. The respondent ....

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....sessable or otherwise". 2.1 Ld. AR pointed out that the issue in dispute was not limited only to recover of service tax on electricity and water charges. Ld. AR argued that the charges collected and on which demand of service tax was raised was in respect of repair and maintenance charge, house-keeping charges, security charges, common area electricity charges and insurance charges. Ld. AR argu....

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.... 4. We have gone through the rival submissions. We find that the show-cause notice clearly pointed out that the common area maintenance charges (CAM) have been collected to take care of electricity, water and AMC (Annual Maintenance Contract) charges for equipment like, lifts, motor pumps, etc. and insurance charges apart from miscellaneous repair and replacement charges also. The impugned order....