Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2009 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (5) TMI 156 - AT - Service Tax“Mandap Keeper Services” - There is no dispute that course rooms and conference halls of the applicants provided to their customers were used for conducting training programmes which prima facie are neither official, social or business function and, therefore, prima facie, the applicants do not fall within the definition of “Mandap Keeper” - Further during the period in dispute, it was only a commercial concern allowing temporary occupation of a mandap for consideration for organizing any official, social or business function which was liable to service tax as mandap keeper and the definition of “mandap keeper” has been widened so as to include a non-commercial concern, only w.e.f. 1-5-2006 and prima facie the applicants are a non-profit charitable company, although they were not letting out halls free of cost, in the light of the Tribunal’s order in the case of Institute of Banking Personnel Selection v. CST, Mumbai, [2007 - TMI - 2415 - CESTAT, MUMBAI] and Great Lakes Institute of Management Ltd. v. CST, Chennai, [2008 - TMI - 3914 - CESTAT,CHENNAI] and Administrative Staff College of India v. CC & CCE, Hyderabad, [2009 - TMI - 32750 - CESTAT, BANGALORE] - We also note that, subsequent to 1-5-06, the applicants are registered under the category of “convention service providers” and discharging service tax liability under that head. - we hold that applicants have made out a strong prima facie case for unconditional waiver
|