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2008 (8) TMI 257 - AT - Service TaxNotification No. 21/97 was issued when the services of “mandap keepers” was taxable and when outdoor catering services was not in the service tax net - amendment prescribing the condition that they could not avail the benefit of 21/97 notification in the event of availing notification No. 12/2003 came to be introduced later w.e.f. 10-9-2004 - inasmuch as the applicant is billing separately for the food and drinks, they may not, prima facie, satisfy one of the conditions of Notification No. 21/97 and, therefore, there may not be a choice for them between notifications 21/97 and 12/2003 – prima facie case in their favour – stay granted
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