https://www.taxtmi.com/caselaws?id=377740 The appeal was partly allowed, and the matter was remanded for re-quantification of the demand. The Tribunal found the appellant liable for service tax under Mandap Keeper Services for offering space for conferences with catering and/or rooms. The appellant was granted cum-tax benefit and abatement, with penalties under Section 76 set aside. The extended period of limitation was upheld due to incorrect figures in returns. The Tribunal directed re-quantification based on cum-tax benefit, abatement, and a best judgment method for valuing conference facilities. en-us Mon, 01 Apr 2019 00:00:00 +0530 Wed, 03 Apr 2019 06:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377740 The appeal was partly allowed, and the matter was remanded for re-quantification of the demand. The Tribunal found the appellant liable for service tax under Mandap Keeper Services for offering space for conferences with catering and/or rooms. The appellant was granted cum-tax benefit and abatement, with penalties under Section 76 set aside. The extended period of limitation was upheld due to incorrect figures in returns. The Tribunal directed re-quantification based on cum-tax benefit, abatement, and a best judgment method for valuing conference facilities. Case-Laws Service Tax Mon, 01 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377740