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2017 (5) TMI 286 - AT - Service TaxMandap keeper service - Club or association service - principles of mutuality - Held that: - the amounts sought to be taxed for rendering of 'mandap keeper services' includes transactions with members as well as transactions with decorators. The transactions with members provides space in the club premises for conducting functions and programmes - the demand for service tax under the head 'mandap keeper service' is not sustainable in law, following the principles of mutuality. Renting of immovable property service - extended period of limitation - Held that: - the confusion and doubts relating to renting of immovable property service would detract from the allegation that there was misrepresentation or suppression of fact with intent to evade tax - invoking of the extended period in relation to renting of immovable property is not justifiable - demand restricted to normal period. Appeal allowed - decided partly in favor of assessee.
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