https://www.taxtmi.com/caselaws?id=450973 CESTAT Hyderabad partially allowed appeals against service tax demands. The tribunal set aside demands for business exhibition services, finding insufficient grounds and citing precedent that similar activities don't qualify under this category. Electricity charges collected on actual basis and remitted to electricity department were also excluded from service tax liability. However, demand for mandap keeper service of Rs.9,727 was upheld as previously accepted by appellant. Penalties under Sections 76, 77 and fine under Section 70 were set aside due to lack of evidence showing deliberate tax evasion attempt. en-us Tue, 12 Mar 2024 00:00:00 +0530 Sat, 16 Mar 2024 08:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450973 CESTAT Hyderabad partially allowed appeals against service tax demands. The tribunal set aside demands for business exhibition services, finding insufficient grounds and citing precedent that similar activities don't qualify under this category. Electricity charges collected on actual basis and remitted to electricity department were also excluded from service tax liability. However, demand for mandap keeper service of Rs.9,727 was upheld as previously accepted by appellant. Penalties under Sections 76, 77 and fine under Section 70 were set aside due to lack of evidence showing deliberate tax evasion attempt. Case-Laws Service Tax Tue, 12 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450973