My company work into real state sector. it has one mall in Punjab. Most of the shop in mall are rented. We are charging rent for shop. Apart from rent we are also charging CAM Charge ( Comman Area Maintenance)by raising separate bill. In this bill (CAM Charge) we are also including Electricity Charge on actual reading base. We are charging service tax on CAM Charge but not on electricity amount.
Now department raised demand on electricity charge also as saying that electricity is part of CAM Charges.
Now my question is that should we accept the department demand. if not please refer case law on it because department asking case law.