Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Service Tax - Highlights / Catch Notes

Home Highlights May 2019 Year 2019 This

Mandap Keeper service - The demand is thus raised on the basis ...


Service tax demand on Mandap Keeper services dismissed due to lack of evidence supporting rental premises allegations.

May 17, 2019

Case Laws     Service Tax     AT

Mandap Keeper service - The demand is thus raised on the basis of mere assumption and presumption that premises were rented against such entry. In absence any such corroborative evidences to support the allegation, demand is not sustainable.

View Source

 


 

You may also like:

  1. Demand of service tax - services rendered by the mandap keepers as a caterer would also be liable to service tax under the category of ‘Mandap Keeper Services'. - AT

  2. 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

  3. Key issues regarding invocation of time limitation for raising demand, levy of penalty, exemption from service tax for bundled services related to the game of cricket,...

  4. The Tribunal held that the amount collected under Interest Free Maintenance Security and Annual Maintenance Charges was refundable and not for providing services, hence...

  5. The CESTAT held: The demand of service tax under 'site formation service' for June 2005 to May 2007 by culling out site formation charges from a composite mining...

  6. 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...

  7. Service tax liability assessment - trainings exempt as commercial coaching service prior to 2010, taxable subsequently; works contract composition scheme benefit...

  8. Dispute regarding non-payment/short payment of service tax, tax demand and interest u/ss 73(2) and 75, penalties u/ss 77 and 78 of the Finance Act, 1994, and extended...

  9. Levy of Service Tax - Mandap Keeper Service - Complementary Service / Free of charge service - CBEC has clarified that in case of no charges/ rental is being paid i.e.,...

  10. Classification of services - non-profit organization mainly engaged in promotion of art and culture - Mandap Keeper Service or renting of immovable service - The usage...

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

  12. Mandap keeper services - Short-payment of service tax – extended period of limitation - Tribunal has not rendered any findings so far as the appellant had not paid the...

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

  14. Adjustment of excess service tax paid with subsequent service tax liability - case of Revenue is that Rule 6 (3) of Service Tax Rules, 1994 do not provide for such...

  15. Service tax liability cannot be imposed twice on the same transaction. The appellant, as a service recipient, was required to pay 75% of the service tax under the...

 

Quick Updates:Latest Updates