https://www.taxtmi.com/caselaws?id=457985 CESTAT Kolkata held that service tax demand on appellant for Mandap Keeper Services was not sustainable. The tribunal ruled that food sale amounts shown separately in agreements are not includible in taxable value under Mandap Keeper Service category, following precedent from Hyatt Resorts case. Additionally, electricity charges collected on reimbursement basis at actual cost without profit margin are not liable to service tax, citing ICC Reality precedent. The tribunal set aside demands for short payment of service tax under both categories and imposed no penalty, allowing only admitted demand already paid by appellant with interest. en-us Wed, 10 Jul 2024 00:00:00 +0530 Tue, 01 Oct 2024 20:17:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=457985 CESTAT Kolkata held that service tax demand on appellant for Mandap Keeper Services was not sustainable. The tribunal ruled that food sale amounts shown separately in agreements are not includible in taxable value under Mandap Keeper Service category, following precedent from Hyatt Resorts case. Additionally, electricity charges collected on reimbursement basis at actual cost without profit margin are not liable to service tax, citing ICC Reality precedent. The tribunal set aside demands for short payment of service tax under both categories and imposed no penalty, allowing only admitted demand already paid by appellant with interest. Case-Laws Service Tax Wed, 10 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=457985