2008 (8) TMI 297 - AT - Service Tax

Mandap Keeper Service - Appellant is required to pre-deposit Service Tax on the-charges like generator, electricity, cleaning and maintenance charges, which revenue submits ought to have been added into the gross amount collected through bills for letting out the Mandapam on hire - appellants are contesting that they are deductible expenses - There is also a plea of time bar on the ground that the show cause notice has been issued after a lapse of five years - Prima facie, the appellants have made out a strong case - stay granted

Summary

The Appellate Tribunal CESTAT, Bangalore ruled in favor of the appellant regarding the pre-deposit of Service Tax on charges like generator, electricity, cleaning, and maintenance. The stay application was allowed, granting waiver of pre-deposit and staying its recovery. The matter will be listed before a Single Member Bench when constituted.