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2018 (6) TMI 931 - AT - Service TaxConvention Service - liability of service tax - complimentary convention facility being provided along-with renting of room service - benefit of N/N. 1/2006-ST dated 01.06.2006 as amended - Held that:- The appellants are not engaged in providing any Convention Service. The appellant had rented room and has discharged service tax liability whenever the service tax is applicable. Further, no separate charges for Convention Center have been charged and the use has been complementary. The demand has been computed on notional basis - since use of convention room is complementary therefore no service tax can be charged on the same. Demand do not sustain - appeal allowed - decided in favor of appellant.
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