Recently Bangalore CESTAT has disposed an appeal on the matter regarding "Service Tax on Backup Power Supply", where commercial complex owner was changing fee for providing power backup along with maintenance service charges.
In the given case,
commercial complex was proving the power back facility to its tenants
and was charging service charges for proving maintenance, repair along
with power back up. Department had demanded service tax on the power
backup component also.
It was held that power is good/commodity and is not subject to service tax. [Golflinks Embassy Business Park V. Commissioner of Service Tax]
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