Prima Facie Maintenance services of common area in Mall liable to service tax

CESTAT, CHENNAI BENCH Chennai City Centre Holding (P.) Ltd. Versus Commissioner of Service Tax, Chennai Stay Order No. 439 of 2012 Application No. ST/S/112 of 2010 Appeal No. ST/185 of 2010 JUNE 8, 2012 ORDER Chittaranjan Satapathy, Technical Member   Heard both sides. The learned advocate appearing for the appellants states that they are the owner of the impugned city centre mall where they have let out the individual shop premises for lease and rent. There are some common areas which are not maintained by the individual shop owners. As per an agreement entered into between ...