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2017 (12) TMI 1743 - AT - Service TaxBenefit of N/N. 12/2003-ST dated 20.06.2003 - Classification of services - Mandap Keeper Service or not - appellant also provides catering facilities to its customers, who uses the mandap owned by the appellant - inclusion of value of food items into the convention services - HELD THAT:- The appellant had demonstrated the charges separately claimed for the mandap keeper service and for providing the catering service to the customers. Hence, the requirements of N/N.12/2003 have been duly complied with and accordingly, the service tax demand cannot be confirmed by clubbing the value of food items sold during the course of providing “mandap keeper service‟. The appellant should be entitled for benefit of N/N.12/2003-ST. - Appeal allowed - decided in favor of appellant.
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