https://www.taxtmi.com/caselaws?id=380504 Service tax, interest and penalty on short-term accommodation service were found unsustainable where the assessee claimed exemption under Notification No. 31/2011 on the basis that the tariff was below Rs. 1,000 per room per day. The exemption claim was supported by ledgers and vouchers, and the adverse finding rested only on website information. As the maintained books of account were not rejected and no credible evidence was produced to displace them, the recorded material prevailed. The demand was therefore set aside and the exemption claim was accepted. en-us Fri, 01 Mar 2019 00:00:00 +0530 Mon, 17 Jun 2019 10:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380504 Service tax, interest and penalty on short-term accommodation service were found unsustainable where the assessee claimed exemption under Notification No. 31/2011 on the basis that the tariff was below Rs. 1,000 per room per day. The exemption claim was supported by ledgers and vouchers, and the adverse finding rested only on website information. As the maintained books of account were not rejected and no credible evidence was produced to displace them, the recorded material prevailed. The demand was therefore set aside and the exemption claim was accepted. Case-Laws Service Tax Fri, 01 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380504