Appellate Tribunal: Renting Hall for Drama Exempt from Service Tax The Appellate Tribunal CESTAT - Mumbai ruled that renting out a hall for Drama purposes is not subject to Service Tax as a Mandap keeper. Drama ...
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Appellate Tribunal: Renting Hall for Drama Exempt from Service Tax
The Appellate Tribunal CESTAT - Mumbai ruled that renting out a hall for Drama purposes is not subject to Service Tax as a Mandap keeper. Drama performances are exempt, while social functions may be taxable. The case was remanded for verification of bills related to social functions and to ascertain the nature of functions for Service Tax purposes. Any penalty will be decided after the redetermination of Service Tax. The appeal was allowed.
The Appellate Tribunal CESTAT - Mumbai ruled that renting out a hall for Drama purposes is not covered under the Service Tax levy for Mandap keeper. Drama performances in the hall cannot be taxed, but social functions may be taxable. The case was remanded to the original authority to verify bills for social functions and determine the nature of functions for Service Tax levy. Penalty, if required, will be determined after redetermining the Service Tax. Appeal allowed.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
