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Service Tax - Highlights / Catch Notes

Home Highlights November 2015 Year 2015 This

Mandap keeper service - we are in no doubt that the said ...

Service Tax

November 23, 2015

Mandap keeper service - we are in no doubt that the said explanation added on 1.6.2007 was merely in the nature of ex abundante cautela and therefore has retrospective applicability - AT

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  1. Classification of services - Mandap Keeper Service or otherwise - letting out of the auditorium - cultural functions are also social functions and renting out the hall...

  2. Mandap Keeper - Split of the charges - hall charges and supply of food - levy of service tax - the services rendered by the mandap keepers as caterer would also be...

  3. Mandap Keeper Services - amount charged for parking space is includible in the value of taxable services - demand of service tax with interest and penalty sustained - AT

  4. Mandap Keeper Services - Auditorium rented out for conducting drama performance and other cultural entertainments - services being provided by Statutory/Government...

  5. Classification - Convention center service or Mandap Keeper Service - appellant rented out a Conference Hall (Banquet Hall) for meetings/conferences/assembly - demand...

  6. Input Service Credit – Mandap Keeper Service - the annual day function of the appellant company is an integral part of the business activity - credit allowed - AT

  7. Car parking facility has been held to constitute input service in relation to the business of mandap keeper service - AT

  8. Mandap Keeper Service - functions and activity of giving hotel rooms while organising functions in hotels is entirely different from Mandap Keeper Service - appellant...

  9. Valuation - Mandap Keeper Services - inclusion of various amounts collected i.e. generator charges, electricity, cleaning and maintenance in the assessable value -...

  10. Valuation - Mandap Keeper service - Non inclusion of room rent in assessable value - estimation of room rent - decided against the assessee - AT

 

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