https://www.taxtmi.com/caselaws?id=220 The Tribunal overturned the Commissioner (Appeals)'s decision, ruling in favor of the Revenue by determining that the donations received by M/s. CKP Mandal from Saideep Caterers were indeed part of the taxable service. The Tribunal concluded that M/s. CKP Mandal's facilitation of catering and decoration services constituted a comprehensive taxable service under Section 65(90)(m) of the Finance Act, 1994. Consequently, the Service Tax and interest paid were not refundable, as the donations were intrinsically linked to the mandap services provided. The appeal by Revenue was allowed, affirming the Service Tax levy on the donations received. en-us Wed, 03 Nov 2004 00:00:00 +0530 Mon, 27 May 2024 10:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220 The Tribunal overturned the Commissioner (Appeals)'s decision, ruling in favor of the Revenue by determining that the donations received by M/s. CKP Mandal from Saideep Caterers were indeed part of the taxable service. The Tribunal concluded that M/s. CKP Mandal's facilitation of catering and decoration services constituted a comprehensive taxable service under Section 65(90)(m) of the Finance Act, 1994. Consequently, the Service Tax and interest paid were not refundable, as the donations were intrinsically linked to the mandap services provided. The appeal by Revenue was allowed, affirming the Service Tax levy on the donations received. Case-Laws Service Tax Wed, 03 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220