https://www.taxtmi.com/caselaws?id=381125 The Appellate Tribunal CESTAT Hyderabad upheld the tax liability for Mandap Keeper Services during 2000-2001 and 2004-05, reducing taxable value for certain charges but confirming it for others. The demand for service tax on various charges was found valid due to a lack of documentation proving they were reimbursement charges, leading to the failure of the limitation claim. Penalties under Section 76 and Section 78 of the Finance Act 1994 were set aside due to the appellant's philanthropic nature and lack of profit motive. The appellant was directed to discharge the tax liability and comply with specified conditions, resulting in the setting aside of penalties. en-us Tue, 05 Feb 2019 00:00:00 +0530 Mon, 26 Aug 2019 11:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381125 The Appellate Tribunal CESTAT Hyderabad upheld the tax liability for Mandap Keeper Services during 2000-2001 and 2004-05, reducing taxable value for certain charges but confirming it for others. The demand for service tax on various charges was found valid due to a lack of documentation proving they were reimbursement charges, leading to the failure of the limitation claim. Penalties under Section 76 and Section 78 of the Finance Act 1994 were set aside due to the appellant's philanthropic nature and lack of profit motive. The appellant was directed to discharge the tax liability and comply with specified conditions, resulting in the setting aside of penalties. Case-Laws Service Tax Tue, 05 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381125