2010 (1) TMI 181 - AT - Service Tax

Mandap Keeper s services- Notification No. 12/2003-ST- Extension of the benefit of exemption in terms of Notification No. 12/2003-ST to LPG cylinders sold by the respondent Kalyana Mandapam to persons booking the mandapam has been challenged by the revenue in the present appeal. Held that- the Commissioner (Appeals) has rightly extended the benefit in terms of Notification No. 12/2003. The revenue s appeal and is accordingly dismissed.

Summary

The Appellate Tribunal CESTAT, Chennai upheld the extension of exemption benefits to LPG cylinders sold by 'Kalyana Mandapam' under Notification No. 12/2003-ST. The revenue's appeal challenging this was rejected as the sale of LPG cylinders was confirmed, and the judgment cited by the revenue was deemed irrelevant. The cross-objection was dismissed.