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2008 (8) TMI 68 - AT - Service TaxServices of Mandap Keeper - that the definition of Mandap Keeper includes providing of services to client in respect of open plot allowed to be used for social function and the same does not include commission received from decorators by providing them the client for the purpose of decoration. Such commission has to be excluded while calculating the service tax matter is remanded to original adjudicating authority for re-quantification of the duty & penalty
The Appellate Tribunal CESTAT Ahmedabad ruled in Appeal No. ST/63/2008 that service tax on Mandap Keeper services should not include commission from decorators. The tax liability was reduced to Rs. 21,917 from Rs. 29,508, and the matter was remanded for re-quantification of duty and penalty.
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