2018 (11) TMI 1091

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.... Member (Judicial) Shri. V. S. Manoj, Advocate for the Appellant Shri. R. Subramaniyan, AC (AR) for the Respondent ORDER Per P. Dinesha : The assessee has come in appeal against the Order-in-Appeal No. 54/2010 (MST) dated 26.03.2010 passed by the Commissioner of G.S.T. & Central Excise (Appeals), Chennai, whereby the Commissioner (Appeals) has upheld the Order of the Original Author....

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....rges as per the consumption; that the appellant being landlord would pay the electricity charges upfront for convenience which would be recovered later on from the tenants; that they would keep a margin of 2% extra to compensate as the payment made would be recovered much later; that they were paying service tax under the category of Renting of Immovable Property; that there was no service provide....

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.... Property is chargeable to service tax. The appellant is paying appropriate service tax in respect of rent received from its tenants and that the appellant is being reimbursed at 2% extra of the Electricity Bill generated by the State Electricity Board. We find that a similar issue has been considered and addressed to by the Mumbai Bench of the CESTAT in the case of M/s. ICC Reality (India) Pvt. L....