2018 (4) TMI 1503

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....<br>Mr. Anil Choudhary, Member (Judicial), And Mr. Anil G. Shakkarwar, Member (Technical) Shri Abhinav Kalra, Chartered Accountant, for Appellants Shri Rajeev Ranjan, Joint Commissioner (AR), for Respondents Per: Anil Choudhary The issue in these two appeals is whether the appellants are liable to pay service tax on the sale of electricity by way of sub seller and also whether they are....

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....ervice tax on reimbursement and/or collection of amount towards Security Charges, Advance Rent, Car Parking Charges, Courier and Fax charges, Display Fee, Overtime Rent, Telephone Charges, etc. The only dispute remains regarding levy of service tax on reimbursement received on account of electricity charges, consumable (s) goods supplied to the tenants and electric consumable (s) goods supplied to....

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...., they collected the amount and paid to the Electricity Department. Thus, the activity is also in the nature of pure agent, being done by the appellant. Accordingly, we hold that the appellant is not liable to pay service tax on the sale of electricity either received from the Electricity Department or supplied from its D.G. Sets and also regarding sale of other consumer goods to the tenants. 5....