{"id":5899,"date":"2025-09-12T17:40:28","date_gmt":"2025-09-12T12:10:28","guid":{"rendered":"https:\/\/www.centaxonline.com\/blog\/?p=5899"},"modified":"2025-09-12T17:40:28","modified_gmt":"2025-09-12T12:10:28","slug":"maintenance-reimbursements-not-part-of-renting-service-cestat","status":"publish","type":"post","link":"https:\/\/www.centaxonline.com\/blog\/maintenance-reimbursements-not-part-of-renting-service-cestat","title":{"rendered":"Maintenance Reimbursements Not Part of Renting Service | CESTAT"},"content":{"rendered":"<pre><strong>Case Details: <a href=\"https:\/\/www.centaxonline.com\/latest-news-updates\/excise-service-tax\/101010000000406078\/maintenance-charges-reimbursed-by-tenants-not-taxable-under-renting-of-immovable-property-service-cestat\"><span class=\"TextRun SCXW18891340 BCX0\" lang=\"EN-IN\" xml:lang=\"EN-IN\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW18891340 BCX0\" data-ccp-parastyle=\"Body-All Documents\" data-ccp-parastyle-defn=\"{&quot;ObjectId&quot;:&quot;f54e3151-7552-5563-bc14-dd1598e94375|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[469775450,&quot;Body-All Documents&quot;,201340122,&quot;2&quot;,134234082,&quot;true&quot;,134233614,&quot;true&quot;,469778129,&quot;Body-AllDocuments&quot;,335572020,&quot;1&quot;,469777841,&quot;Book Antiqua&quot;,469777842,&quot;Times New Roman&quot;,469777844,&quot;Book Antiqua&quot;,469769226,&quot;Book Antiqua,Times New Roman&quot;,335551500,&quot;0&quot;,134233111,&quot;true&quot;,335559740,&quot;280&quot;,201341983,&quot;1&quot;,335559739,&quot;0&quot;,335551550,&quot;6&quot;,335551620,&quot;6&quot;,469777929,&quot;Body-All Documents Char&quot;,201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777843,&quot;Calibri&quot;,201341986,&quot;1&quot;,268442635,&quot;24&quot;]}\" data-ccp-parastyle-linked-defn=\"{&quot;ObjectId&quot;:&quot;d1cb5994-2cf1-5883-8af4-faa182bd9769|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777841,&quot;Book Antiqua&quot;,469777842,&quot;Times New Roman&quot;,469777843,&quot;Calibri&quot;,469777844,&quot;Book Antiqua&quot;,201341986,&quot;1&quot;,469769226,&quot;Book Antiqua,Times New Roman&quot;,268442635,&quot;24&quot;,469775450,&quot;Body-All Documents Char&quot;,201340122,&quot;1&quot;,134233614,&quot;true&quot;,469778129,&quot;Body-AllDocumentsChar&quot;,335572020,&quot;1&quot;,134231262,&quot;true&quot;,335551500,&quot;0&quot;,134233111,&quot;true&quot;,469777929,&quot;Body-All Documents&quot;,469778324,&quot;Default Paragraph Font&quot;]}\">Chennai Citi Centre Holdings Pvt Ltd. vs. Commissioner of GST &amp; Central Excise, Chennai (2025) 34 Centax 132 (Tri.-Mad)<\/span><\/span><span class=\"EOP SCXW18891340 BCX0\" data-ccp-props=\"{&quot;201341983&quot;:1,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:280}\">\u00a0<\/span><\/a><\/strong><\/pre>\n<h2><em>Judiciary and Counsel Details<\/em><\/h2>\n<ul>\n<li><strong>S\/SHRI Vasa Seshagiri Rao<\/strong>, Member (T) &amp; <strong>Ajayan T.V.<\/strong>, Member (J)<\/li>\n<li><strong>\u00a0Shri Ms. N. Asmitha<\/strong>, Adv<\/li>\n<li><strong>Shri N. Satyanarayana<\/strong>, Authorised Representative<\/li>\n<\/ul>\n<h2><em style=\"font-size: 28px;\">Facts of the Case<\/em><\/h2>\n<p><span class=\"TextRun SCXW211018521 BCX0\" lang=\"EN-IN\" xml:lang=\"EN-IN\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW211018521 BCX0\" data-ccp-parastyle=\"Body-All Documents\" data-ccp-parastyle-defn=\"{&quot;ObjectId&quot;:&quot;f54e3151-7552-5563-bc14-dd1598e94375|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[469775450,&quot;Body-All Documents&quot;,201340122,&quot;2&quot;,134234082,&quot;true&quot;,134233614,&quot;true&quot;,469778129,&quot;Body-AllDocuments&quot;,335572020,&quot;1&quot;,469777841,&quot;Book Antiqua&quot;,469777842,&quot;Times New Roman&quot;,469777844,&quot;Book Antiqua&quot;,469769226,&quot;Book Antiqua,Times New Roman&quot;,335551500,&quot;0&quot;,134233111,&quot;true&quot;,335559740,&quot;280&quot;,201341983,&quot;1&quot;,335559739,&quot;0&quot;,335551550,&quot;6&quot;,335551620,&quot;6&quot;,469777929,&quot;Body-All Documents Char&quot;,201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777843,&quot;Calibri&quot;,201341986,&quot;1&quot;,268442635,&quot;24&quot;]}\" data-ccp-parastyle-linked-defn=\"{&quot;ObjectId&quot;:&quot;d1cb5994-2cf1-5883-8af4-faa182bd9769|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777841,&quot;Book Antiqua&quot;,469777842,&quot;Times New Roman&quot;,469777843,&quot;Calibri&quot;,469777844,&quot;Book Antiqua&quot;,201341986,&quot;1&quot;,469769226,&quot;Book Antiqua,Times New Roman&quot;,268442635,&quot;24&quot;,469775450,&quot;Body-All Documents Char&quot;,201340122,&quot;1&quot;,134233614,&quot;true&quot;,469778129,&quot;Body-AllDocumentsChar&quot;,335572020,&quot;1&quot;,134231262,&quot;true&quot;,335551500,&quot;0&quot;,134233111,&quot;true&quot;,469777929,&quot;Body-All Documents&quot;,469778324,&quot;Default Paragraph Font&quot;]}\">The appellant, engaged in leasing and renting out space in malls, had incurred monthly maintenance and repair charges for the upkeep of the premises and recovered the same from its tenants\/lessees. The Department of Revenue classified such reimbursements under <\/span><span class=\"NormalTextRun SCXW211018521 BCX0\" data-ccp-parastyle=\"Body-All Documents\">the <\/span><span class=\"NormalTextRun SCXW211018521 BCX0\" data-ccp-parastyle=\"Body-All Documents\">\u2018Renting of Immovable Property\u2019 service and demanded service tax thereon for the relevant period. The appellant contended that these charges were not part of rent, but independent reimbursements of expenses incurred for common area maintenance and repairs, and hence could not be subsumed within the taxable service of <\/span><span class=\"NormalTextRun SCXW211018521 BCX0\" data-ccp-parastyle=\"Body-All Documents\">\u2018<\/span><span class=\"NormalTextRun SCXW211018521 BCX0\" data-ccp-parastyle=\"Body-All Documents\">Renting of Immovable Property<\/span><span class=\"NormalTextRun SCXW211018521 BCX0\" data-ccp-parastyle=\"Body-All Documents\">\u2019.<\/span><span class=\"NormalTextRun SCXW211018521 BCX0\" data-ccp-parastyle=\"Body-All Documents\"> Reliance was placed upon the Coordinate Bench ruling in the appellant\u2019s own case <\/span><\/span><span class=\"TextRun SCXW211018521 BCX0\" lang=\"EN-IN\" xml:lang=\"EN-IN\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW211018521 BCX0\" data-ccp-parastyle=\"Body-All Documents\">[<a href=\"https:\/\/www.centaxonline.com\/search?searchData=Final%20Order%20No.41325-41327%2F2018,&amp;itemType=AP\">Final Order No. 41325-41327\/2018<\/a>, dated 25-04-2018 by CESTAT]<\/span><\/span><span class=\"TextRun SCXW211018521 BCX0\" lang=\"EN-IN\" xml:lang=\"EN-IN\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW211018521 BCX0\" data-ccp-parastyle=\"Body-All Documents\">, where it had been held that such reimbursements are not taxable under this category. The matter was accordingly placed before the Customs, Excise and Service Tax Appellate Tribunal (CESTAT).<\/span><\/span><span class=\"EOP SCXW211018521 BCX0\" data-ccp-props=\"{&quot;201341983&quot;:1,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:280}\">\u00a0<\/span><\/p>\n<h2><i>CESTAT Held<\/i><\/h2>\n<p><span class=\"TextRun SCXW37705698 BCX0\" lang=\"EN-IN\" xml:lang=\"EN-IN\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW37705698 BCX0\" data-ccp-parastyle=\"Body-All Documents\" data-ccp-parastyle-defn=\"{&quot;ObjectId&quot;:&quot;f54e3151-7552-5563-bc14-dd1598e94375|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[469775450,&quot;Body-All Documents&quot;,201340122,&quot;2&quot;,134234082,&quot;true&quot;,134233614,&quot;true&quot;,469778129,&quot;Body-AllDocuments&quot;,335572020,&quot;1&quot;,469777841,&quot;Book Antiqua&quot;,469777842,&quot;Times New Roman&quot;,469777844,&quot;Book Antiqua&quot;,469769226,&quot;Book Antiqua,Times New Roman&quot;,335551500,&quot;0&quot;,134233111,&quot;true&quot;,335559740,&quot;280&quot;,201341983,&quot;1&quot;,335559739,&quot;0&quot;,335551550,&quot;6&quot;,335551620,&quot;6&quot;,469777929,&quot;Body-All Documents Char&quot;,201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777843,&quot;Calibri&quot;,201341986,&quot;1&quot;,268442635,&quot;24&quot;]}\" data-ccp-parastyle-linked-defn=\"{&quot;ObjectId&quot;:&quot;d1cb5994-2cf1-5883-8af4-faa182bd9769|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777841,&quot;Book Antiqua&quot;,469777842,&quot;Times New Roman&quot;,469777843,&quot;Calibri&quot;,469777844,&quot;Book Antiqua&quot;,201341986,&quot;1&quot;,469769226,&quot;Book Antiqua,Times New Roman&quot;,268442635,&quot;24&quot;,469775450,&quot;Body-All Documents Char&quot;,201340122,&quot;1&quot;,134233614,&quot;true&quot;,469778129,&quot;Body-AllDocumentsChar&quot;,335572020,&quot;1&quot;,134231262,&quot;true&quot;,335551500,&quot;0&quot;,134233111,&quot;true&quot;,469777929,&quot;Body-All Documents&quot;,469778324,&quot;Default Paragraph Font&quot;]}\">The CESTAT held that maintenance and repair charges collected by the appellant from tenants\/lessees could not be subjected to service tax under <\/span><span class=\"NormalTextRun SCXW37705698 BCX0\" data-ccp-parastyle=\"Body-All Documents\">\u2018<\/span><span class=\"NormalTextRun SCXW37705698 BCX0\" data-ccp-parastyle=\"Body-All Documents\">Renting of Immovable Property<\/span><span class=\"NormalTextRun SCXW37705698 BCX0\" data-ccp-parastyle=\"Body-All Documents\">\u2019<\/span><span class=\"NormalTextRun SCXW37705698 BCX0\" data-ccp-parastyle=\"Body-All Documents\"> service as defined under Sections 65(90a) and 65(105)(zzzz) of the Finance Act, 1994. The Tribunal observed that these amounts were strictly reimbursements of expenses incurred by the lessor for common facilities and did not constitute consideration for renting. Applying the ratio of its earlier decision in the appellant\u2019s own case, it concluded that such collections fell outside the scope of the taxable service. Accordingly, the demand was set aside<\/span><span class=\"NormalTextRun SCXW37705698 BCX0\" data-ccp-parastyle=\"Body-All Documents\">,<\/span><span class=\"NormalTextRun SCXW37705698 BCX0\" data-ccp-parastyle=\"Body-All Documents\"> and the appeal was allowed.<\/span><\/span><span class=\"EOP SCXW37705698 BCX0\" data-ccp-props=\"{&quot;201341983&quot;:1,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:280}\">\u00a0<\/span><\/p>\n<h2><em>List of Cases Cited\u00a0<\/em><\/h2>\n<ul>\n<li>Chennai Citi Centre Holdings Pvt. Ltd. v. Commissioner &#8211; Final Order No.41325-41327\/2018, dated 25-4-2018 by CESTAT, Chennai \u2014 Followed [Paras 2, 5]<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Case Details: Chennai Citi Centre Holdings Pvt Ltd. vs. Commissioner of GST&hellip;<\/p>\n","protected":false},"author":16,"featured_media":5919,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[49,51,63],"tags":[],"class_list":["post-5899","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-excise-service-tax","category-news-excise-service-tax","category-est-case-chronicles"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Maintenance Reimbursements Not Part of Renting Service | CESTAT<\/title>\n<meta name=\"description\" content=\"CESTAT ruled that maintenance charges reimbursed by tenants cannot 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