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2013 (11) TMI 711 - CESTAT MUMBAIDemand of service tax - Mandap keeper service - Held that:- Appellant has hired/leased out the premises to Hotel Siddharth in consideration for an interest free deposit of Rs.40 lakhs. The said transaction does not come under the purview of ‘Mandap keeper Service' under section 65(67) of the Finance Act, 1994. The Mandap Keeper means ‘a person who allows temporary occupation of a Mandap for consideration for organizing any official, social or business function' - Premises is not given for temporary occupation by Hotel Siddharth. Therefore, the impugned order is not sustainable in law - Decided in favour of assessee.
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