2024 (7) TMI 1811

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....CAL) For the Appellant : Ms. Chitra Srivastava, Authorized Representative For the Respondent : Written submissions filed by Shri C.M. Pathak, Advocate P. K. CHOUDHARY: When the matter was called none appeared on behalf of the Respondent-Assessee, however, a written submission has been received from the learned counsel for the respondent Shri C.M. Pathak, Advocate. We take up the appeal....

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....and Service Tax amounting to Rs. 1,12,34,436/- along with interest and for imposition of penalty under Section 78. The Adjudicating Authority vide the Order-In-Original dated 21.01.2019 confirmed the demand as proposed in the SCN and also imposed penalty of equal amount under Section 78 of the Finance Act. On appeal, the learned Commissioner (Appeals) vide the impugned Order-In-Appeal, set aside t....

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....ri Chandra Mohan Pathak, Advocate, appeared on behalf of the appellant and submitted as under. "The appellant is providing renting services and receiving electricity reimbursement as per agreement. The service tax department levied the service tax on reimbursement of electricity charges which is not liable for service tax since electricity has been held as goods by supreme court in severa....

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.... supply of services. The trading of goods is beyond the purview of service tax. In view of the above, there is no sufficient ground to demand service tax on the electricity charges collected by the appellant from their tenants. The impugned order is, therefore, not sustainable and the same is set aside. The appeal is allowed" 4. We find that the learned Commissioner (Appeals) has rightly held t....