2025 (5) TMI 646

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Original No.32/2010 dated 09.12.2012 (OIO) of the Adjudicating Authority confirming the demand of Service Tax for the period December 2009 to June 2010 being the service tax not paid on the income earned as electricity charges-HT services along with interest thereon and applicable penalty under Section 76 of the Finance Act,1994 (Act). 2. Briefly, facts are that the appellant is registered with the Department as a service provider of Management, Maintenance or Repair Services. The appellant paid electricity charges on behalf of its tenant M/s. BSNL(BSNL). As per the lease deed entered into with BSNL, BSNL is required to pay an amount of two percent as financing and service charges, over and above the actual electricity charges raised in t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he impugned OIA. 5. We have heard the rival submissions, perused the appeal records as well as the citations submitted as relied upon. 6. We find that the appellate authority has upheld the impugned order in original placing reliance on Rule 5(1) of the Valuation Rules. We find that the Honourable Supreme Court in UOI vs Intercontinental Consultants and Technocrats Pvt. Ltd., (2018) TIOL 76-SC-ST, affirmed the decision of the Delhi High Court in Intercontinental Consultants & Technocrats Pvt Ltd v UOI, 2013 (29) STR 9 (Del), wherein Rule 5(1) of the Service Tax Valuation Rules, 2006 which provided for inclusion of expenditures or costs incurred by the service provider in the course of providing taxable services, in the value of such taxab....