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Case Law Details

Case Name : Shri G.Natarajan Vs Shri K. Veerabhadra Reddy (CESTAT Chennai)
Related Assessment Year :
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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

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One Comment

  1. vswami says:

    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’ .

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