https://www.taxtmi.com/caselaws?id=446004 CESTAT Hyderabad set aside service tax demands against a government company (APTS) across multiple service categories. The tribunal held that providing computer labs for training did not constitute Mandap Keeper Services as it involved business activities, not social functions. Commercial coaching demands were rejected since APTS only provided facilities while others conducted training. Business Auxiliary Services demands failed as IT services were specifically excluded from the definition. Manpower supply service issues were resolved following SC precedents on reimbursement. The extended limitation period was deemed inapplicable as the department had full knowledge of activities and no suppression was established. Appeal allowed entirely. en-us Tue, 21 Nov 2023 00:00:00 +0530 Tue, 21 Nov 2023 12:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446004 CESTAT Hyderabad set aside service tax demands against a government company (APTS) across multiple service categories. The tribunal held that providing computer labs for training did not constitute Mandap Keeper Services as it involved business activities, not social functions. Commercial coaching demands were rejected since APTS only provided facilities while others conducted training. Business Auxiliary Services demands failed as IT services were specifically excluded from the definition. Manpower supply service issues were resolved following SC precedents on reimbursement. The extended limitation period was deemed inapplicable as the department had full knowledge of activities and no suppression was established. Appeal allowed entirely. Case-Laws Service Tax Tue, 21 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446004