https://www.taxtmi.com/caselaws?id=760947 CESTAT Chennai held that appellant was liable for service tax under mandap-keeper service as they provided comprehensive facilities including food, beverages, lights, fans, and staff services beyond mere venue rental. The tribunal confirmed the service tax demand but limited it to normal limitation period, rejecting extended period as no suppression of facts was established since appellant had paid sales tax in good faith. Interest under Section 75 was restricted to normal period, and penalties under Sections 77 and 78 were set aside. Appeal was partially allowed. en-us Mon, 28 Oct 2024 00:00:00 +0530 Tue, 29 Oct 2024 20:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760947 CESTAT Chennai held that appellant was liable for service tax under mandap-keeper service as they provided comprehensive facilities including food, beverages, lights, fans, and staff services beyond mere venue rental. The tribunal confirmed the service tax demand but limited it to normal limitation period, rejecting extended period as no suppression of facts was established since appellant had paid sales tax in good faith. Interest under Section 75 was restricted to normal period, and penalties under Sections 77 and 78 were set aside. Appeal was partially allowed. Case-Laws Service Tax Mon, 28 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760947