2018 (8) TMI 796

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....dents were the owner of 'Riverside Mall, Lucknow' and had seven tenants at the said mall and were registered with Service Tax for providing Management, Maintenance or Repair Services, Renting of Immovable Property Service and Cleaning Services. They also filed their ST-3 returns. On enquiry by Revenue respondents submitted required information to Revenue. Revenue scrutinized the ST returns filed by the respondent and ledger account of capital goods and input service and also the ledger of rental income and entertained a view that the value shown in the ST-3 returns and the gross income as per balance sheet were at variance and, therefore, Revenue entertained a view that for the financial year 2007-08 to 2011-12, as per gross income as per b....

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....ifference between the amount paid directly by tenants and the amount that the respondent had to pay and since it was in respect of transmission of electricity. The same was also towards supply of electricity from generator set whenever there was failure of power supply and the charges were also towards interest to be paid on pending electricity bill due to delay in payment of electricity bills by the tenants. The said charges were also on account of loss on electricity during transmission. In respect of common areas maintenance charges they submitted that as under the agreements landlord was required to maintain common area and tenants were paying on actual cost basic expenditure incurred towards maintenance of common area and respondent wa....