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CBEC Clarifies No Service Tax for Free Premises Use Under Mandap Keeper Service Category; No Charges, No Tax.

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Full Text of the Document

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....Levy of Service Tax - Mandap Keeper Service - Complementary Service / Free of charge service - CBEC has clarified that in case of no charges/ rental is being paid i.e., the premises are given out free of cost to hold such function, there would be no service tax liability as the premises are given free of cost - No demand - AT....

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