Service tax leviable on Consideration for providing Common facilities under ‘renting of immovable property’

M/s. A.B. Hotels Ltd. Vs. CST (CESTAT Delhi) Appellants leased out various commercial space in their building to others. This is apparently a renting out of immovable property service, for this they have entered into three different agreements. The question for decision is whether the consideration identified with reference to maintenance of common facilities like power supply, lift, common area, etc. can be separately taxed under maintenance or repair service. We note upon perusal of these agreements, it is clear that the primary object and reasons for these agreements are for the lessee to u...