2018 (6) TMI 716

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..... Subramanian, AC (AR) for the Appellant Ms. S. Sridevi, Advocate for the Respondent Per Bench Brief facts are that the respondents are engaged in manufacture of matches and are providing Renting of Immovable Property Service and are registered with the Service Tax Department. During the course of audit, it was noticed that the respondent is carrying out maintenance work of the building a....

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.... category Management, Maintenance and Repair Service. That these charges are nothing but reimbursable expenses and therefore are not includible for discharging service tax. She relied upon decision of the Tribunal vide Final Order No. 41806 & 41807/2017 dated 28.8.2017 in the case of M/s. Plaza Maintenance and Services Ltd. 4. Heard both sides. 5. On perusal of records, it is seen that the d....