Belle Vue Clinic v. Kolkata South

CESTAT22 Sept 2026ST/77175/2019

Case summary

From the record, as published by the registry

No order text is published upstream for this record. The document itself carries the full text.

This is one of 3,129 CESTAT Service Tax Appeal cases decided by the CESTAT in 2026.

Filed as

Belle Vue Clinic vs Kolkata South — CESTAT (2026) — LawSathi Research

Details of Realisable	Share of PBAEH
Electricity bill of no. 9 Loudon Street	7% of total bill
Electricity bill of no. 10 Loudon Street	30% of total bill
Corporation Tax of no. 10 Loudon Street	44.10% of total bill

Water Tax / charge of no. 10 Loudon Street	20% of total bill
HSD Consumption for Generator of no. 10 Loudon Street	35% of total bill
AMC for Fire Detection & Fighting System of no. 10 Loudon Street	44.10% of total bill
UPS AMC	44.10% of total bill
AMC of AC plant	22% of total bill
CMC of 4 Lifts of no. 10 Loudon Street	44.10% of total bill
CMC of Telephone EPABX of no. 10 Loudon Street	45.87% of total bill
Fire Insurance of no. 10 Loudon Street	44.10% of total bill
Others of miscellaneous nature having	50% of total
common interest	expenses
Payable :
Car Parking payable to PBAEH	50% of total receipt

Electricity bill of no. 10 Loudon Street	30% of total bill
Corporation Tax of no. 10 Loudon Street	44.10% of total bill
Water Tax / charge of no. 10 Loudon Street	20% of total bill
HSD Consumption for Generator of no. 10 Loudon Street	35% of total bill
AMC for Fire Detection & Fighting System of no. 10 Loudon Street	44.10% of total bill
UPS AMC	44.10% of total bill
AMC of AC plant	22% of total bill
CMC of 4 Lifts of no. 10 Loudon Street	44.10% of total bill
CMC of Telephone EPABX of no. 10 Loudon Street	45.87% of total bill
Fire Insurance of no. 10 Loudon Street	44.10% of total bill
Others of miscellaneous nature having common interest	50% of total expenses
Payable :
Car Parking payable to PBAEH	50% of total receipt