https://www.taxtmi.com/caselaws?id=372417 Service tax on exhibition entry tickets was not payable before 01.07.2012, but became payable thereafter, and the amusement facility exclusion did not apply where the exhibition also provided other services. Reimbursable electricity charges could not be included in the taxable value of business exhibition service, so that demand was set aside. The short-payment dispute on business exhibition and mandap keeper services was remanded for factual verification and fresh determination. Interest on delayed service tax for stall rentals received in advance was payable. Renting of immovable property was not taxable for April and May 2007, though the levy from 01.06.2007 was upheld. Penalties under Section 78 were set aside for absence of mala fide intent. en-us Thu, 20 Dec 2018 00:00:00 +0530 Tue, 30 Apr 2019 10:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372417 Service tax on exhibition entry tickets was not payable before 01.07.2012, but became payable thereafter, and the amusement facility exclusion did not apply where the exhibition also provided other services. Reimbursable electricity charges could not be included in the taxable value of business exhibition service, so that demand was set aside. The short-payment dispute on business exhibition and mandap keeper services was remanded for factual verification and fresh determination. Interest on delayed service tax for stall rentals received in advance was payable. Renting of immovable property was not taxable for April and May 2007, though the levy from 01.06.2007 was upheld. Penalties under Section 78 were set aside for absence of mala fide intent. Case-Laws Service Tax Thu, 20 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372417