Service tax not payable on Electricity charges as it is not part of ‘renting of immovable property’ service

CESTAT, MUMBAI BENCH Econ Hinjewadi Infrastructure (P.) Ltd. Versus Commissioner of Central Excise, Pune-III ORDER NO. S/1210/2012/CSTB/C-I APPLICATION NO. ST/Stay/1521 of 2012 APPEAL NO. ST/469 of 2012 SEPTEMBER 25, 2012 ORDER Ashok Jindal, Judicial Member The applicant are seeking waiver of pre-deposit of service tax of Rs. 2,85,85,512/- along with interest on ‘Renting of Immovable Property Service’ and equal amount of penalty under section 78 of the Finance Act, 1994. 2. The brief facts of the case are that the applicant are owner of premises which have several...