https://www.taxtmi.com/caselaws?id=362104 The Tribunal ruled in favor of the appellant, holding that they were not liable to pay service tax on the complimentary use of convention room facilities. The Tribunal found that since the appellant did not charge separate amounts for the convention center usage and provided it complimentary to customers, no service tax could be imposed. The judgment emphasized the significance of actual charges collected and the nature of services provided in determining service tax liability, ultimately setting aside the demand and penalties imposed on the appellant. en-us Fri, 08 Jun 2018 00:00:00 +0530 Tue, 19 Jun 2018 21:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362104 The Tribunal ruled in favor of the appellant, holding that they were not liable to pay service tax on the complimentary use of convention room facilities. The Tribunal found that since the appellant did not charge separate amounts for the convention center usage and provided it complimentary to customers, no service tax could be imposed. The judgment emphasized the significance of actual charges collected and the nature of services provided in determining service tax liability, ultimately setting aside the demand and penalties imposed on the appellant. Case-Laws Service Tax Fri, 08 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362104