TaxTMI 
TaxTMI 
2024 (3) TMI 639
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.... 2. Briefly stated the facts of the case are that the appellant are engaged in providing various taxable services under the category of 'Renting of immovable property', 'Management, Maintenance or Repair' and 'Information Technology Software Services' etc. during the relevant period. The appellant owns a building Padmanabham constructed by them in the land leased out by M/s. Electronic Technology Park, Kerala (hereinafter referred as Technopark) within the Technopark campus. The appellant's office and customs bonded warehouse are located in the building and the remaining space is let out by the appellant for business commerce purposes. Alleging that the appellant had provided infrastructural facilities to the units accommodated in their bui....
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....id provision under Finance Act, 2015. In support, they have referred the judgment of the Hon'ble Supreme Court in the case of UOI Vs. International Consultants and Technocrats Pvt. Ltd. [2018(10) GSTL 401 (SC)]. Further the learned advocate has submitted that electricity and water being 'goods', hence the charges collected from the tenants could be considered as 'sale' of goods and hence not leviable to service tax. In support, they have referred to the judgment of this Tribunal in the case of ICC Reality (India) Pvt. Ltd. Vs. CCE, Pune [2013(32) STR 427 (Tri. Mumbai)]. 3.1. Further they have submitted that the classification under Business Support Service as held in the impugned order cannot be sustained. The activities like transaction....
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.... 5. Heard both sides and perused the records. 6. The short question involved in the present appeal is whether the amount collected by the appellant on account of electricity and water charges from the tenants being initially paid by them to the Technopark be chargeable to service tax under 'Business Support Service'; and whether the demand is barred by limitation. 7.1. The appellant has vehemently argued that they have provided on rent the premises in the building called Padmanabham on lease to tenants and paid service tax under 'Renting of Immovable Property Service'. It is their contention that in the lease deed entered with the tenants, it is stipulated that the charges for power, water and other utility services shall be separate....
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....charges is no more res integra and covered by the judgment of this Tribunal in the case of ICC Reality (India) Pvt. Ltd. (supra) and Kiran Gems Pvt. Ltd. Vs. CCE&ST, Surat [2019(25) GSTL 62 (Tri. Ahmd.)]. This Tribunal in the case of Kiran Gems Pvt. Ltd., extensively considered the observations of the Tribunal in the following cases:- i. ICC Reality (India) Pvt. Ltd. Vs. CCE, Pune [2013(32) STR 427 (Tri. Mumbai)] ii. Hotel Lake View Ashok Vs. CGST, CE and CC, Bhoptal [2018-TIOL-2891-CESTAT-DEL] iii. SB Developers Ltd. Vs. CST, New Delhi [2018-TIOL-1866-CESTAT-DEL] iv. CGST&CE, Chennai Vs. Ticel Bio Park Ltd. [2018-TIOL-2195-CESTAT-MAD] and held that the said facility charges are not leviable to service....