2019 (3) TMI 1326

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....G R Singh, DR ORDER Per Anil Choudhary Heard the parties. 2. The issue involved in this appeal is whether the electricity charges recovered by the appellant/ coal company from its tenants (occupants of shops etc.,) whether such charges can be aggregated with the rent receipt for levy of Service Tax under "Renting of immovable property Services". 3. Ld Counsel for the appellant has demonstra....

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....od under dispute from June, 2007 to March, 2010, the appellant company have maintained proper books of account, recording party wise rent amount and electricity charges for each month recovered during the period. The appellant has rented out premises for commercial purpose and claimed reimbursement of electricity charges on actual basis for the units of electricity consumed by their tenants. Furth....