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2013 (10) TMI 185 - AT - Service TaxMandap Keeper Service u/s - 65(67) and 65(105) - Charitable Trusts - in the temple some stalls were let out to different persons for the business of selling toys, garlands, flowers, food etc - Held that:- The demands were confirmed under the "mandap keeper service" - As per the provisions of Sections 65(67) and 65(105) of the Finance Act, ‘mandap keeper' means a person who allows temporary occupation of a mandap for a consideration for organizing any official, social or business function - even in reply to show cause notice, the appellants stated the facts that certain stalls were allotted to different persons for selling different items such as toys, garlands, flowers, food etc. and produced evidence in support of this claim - In view of this, we find merit in the contention of the appellants that the appellants were not covered under the scope of “mandap keeper service” - The orders were set aside – Decided in favour of Assessee.
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