TaxTMI 
TaxTMI 
2018 (5) TMI 324
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....e Appellant Shri K. Veerabhadra Reddy, JC (AR) For the Respondent ORDER Per Bench The facts of the case are that appellants are the owners of 'Citi Centre' a shopping mall and had rented / leased out commercial space in the mall to various occupants, through lease deeds. For the renting of immovable property services, the appellants were discharging service tax liability. It appeared to the de....
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....incurred by the appellants in maintaining common area of the mall are in turn claimed from the lessees as reimbursements on a proportionate basis. No profit has been enjoyed by them in this exercise. Ld. Advocate takes us to the terms of the lease in respect of maintenance charges in para-8 thereof at pages 94-97 of Appeal ST/40415/2013, to emphasize his point. Ld. Advocate submits that the amount....
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....ed for ready reference : "8. (c) However for the same of convenient operations is is agreed between the parties hereto that the Lessor shall raise monthly maintenance bills an indicative rate of Rs. 6/- per Sq.ft of chargeable area of the said Leased Premises, and the lessee shall make payment of such bills every month. At the end of every year, the Lessor shall furnish to Lessee a statement of ....