2025 (8) TMI 1404

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....ovable property service." The appellant is the owner of a commercial complex mall known as "Chennai Citi Centre" situated at Mylapore, Chennai and has leased out the commercial space in the mall to various tenants. The tenants pay lease rental to the appellant as specified in the lease deed for the leased premises and the appellant was discharging appropriate service tax thereon. The Department being of the view that the appellant was required to pay service tax in respect of the monthly maintenance charges that the appellant collected from these tenants under the category of 'management, maintenance or repair service' had earlier issued issued show cause notices for the past periods proposing service tax demands on such maintenance charges....

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....SCNs as part and parcel of the present SOD. Ld. Counsel submits that the appeals pertaining to the proceedings consequent to the earlier SCNs had culminated in Appeal Nos. ST/185/2010, ST/40415/2013 and ST/40416/2013 preferred by the appellant, and have attained finality by virtue of this Tribunal's Final Orders in their own case in the aforesaid appeals and submitted a copy of the Final Order No.41325- 41327/2018 dated 25-04-2018 pertaining to the aforesaid appeals. 3. Shri. N. Sayanarayana, Authorised representative appearing for the Respondent, reiterated the findings of the appellate authority. 4. Heard both sides, perused the appeal records and the Final Order produced in the appellant's own case. 5. We find that the issue, na....

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.... "8. (c) However for the same of convenient operations is is agreed between the parties hereto that the Lessor shall raise monthly maintenance bills an indicative rate of Rs.6/- per Sq.ft of chargeable area of the said Leased Premises, and the lessee shall make payment of such bills every month. At the end of every year, the Lessor shall furnish to Lessee a statement of the maintenance charges incurred at actual during the relevant previous year, and the Lessee shall be entitled to adjust any credit remaining in its favour against the maintenance charges payable for succeeding year, as necessary. It is abundantly made clear that the lessee shall be responsible to pay only the actual proportionate cost of maintenance charges and less....