Case Law Details
Case Name : Shri G.Natarajan Vs Shri K. Veerabhadra Reddy (CESTAT Chennai)
Related Assessment Year :
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All CESTAT CESTAT Chennai
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Shri G.Natarajan Vs Shri K. Veerabhadra Reddy (CESTAT Chennai)
The facts of the case are that appellants are the owners of ‘Citi Centre’ a shopping mall and had rented / leased out commercial space in the mall to various occupants, through lease deeds. For the renting of immovable property services, the appellants were discharging service tax liability. It appeared to the department that appellants were also required to discharge further tax liability in respect of maintenance and repair, services provided by them to the tenants / lessees for which monthly charges were collected from the l...
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OFFHAND
Quite a beneficial and favorable evelopment worthy of a conscious noting !
Should be of immense support in case of a ‘housing society’, with its managing body collecting in advance or otherwise, for meeting the actual common expenses; and, regardless of whether or not, for convenience, an external agency is engaged for the purpose.
Cross refer the Previous Posts focusing on the applicable principle / doctrine of ‘mutuality’ .