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2017 (9) TMI 1380 - AT - Service TaxClassification of services - mandap keeper services - the revenue sought to levy service tax on the entire value i.e. including the value of room charges - whether the appellant is liable to pay service tax under the category of Mandap Keeper Service for the room rent received from hotel guest? - Held that: - the issue is decided in the appellant's own case Dukes Retreat Ltd. Versus Commissioner of Central Excise, Pune-I [2017 (5) TMI 465 - CESTAT MUMBAI], where the bench has categorically given finding that the entire amount of room rent collected by the appellant cannot be taxed under Mandap Keeper Service - the room rent cannot be charged to service tax under the head of Mandap Keeper Service. Time limitation - Held that: - on the same fact earlier, some proceedings were initiated and matter was settled by the Tribunal. Thereafter on the same set of facts for the present proceeding show-cause notice was issued invoking the extended period - the demand for the extended period cannot be sustained on limitation also. Appeal allowed - decided in favor of appellant.
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