2021 (6) TMI 796

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....etitioner : Mr.S.Jaikumar For the Respondents : Mr.Hema Muralikrishna Standing Counsel ORDER The matter is taken up through web hearing. The case of the petitioner is that they are owners of the Shopping Complex known as Chennai Citi Centre located at No.10 & 11, Radhakrishnan Salai, Mylapore, Chennai - 600 004. The Centre has entered into various lease agreements with very many retailers who ....

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....aid by the petitioner to the TANGEDCO and the amount would be reimbursed by the lessees. 2. While the matter stood thus, a show cause notice was issued on 31.12.2020 demanding Service Tax to the tune of Rs. 1,94,78,868/- in respect of the electricity charges collected from the petitioner's lessees and further Service Tax to the tune of Rs. 18,18,576/-. Notice was also proposed to demand inter....