2017 (2) TMI 899

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..... of mutuality relied upon - the activity does not amount to rendering of services and is not taxable - appeal dismissed - decided against Revenue. - SERTA No. 29 of 2016 and C.M. Nos. 35747-35748 of 2016 - - - Dated:- 28-9-2016 - S. Ravindra Bhat and Deepa Sharma, JJ. Shri Sanjeev Narula, Sr. Standing Counsel, Sunil Dalal and Abhishek Ghai, Advocates, for the Appellant. ORDER In t .....

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..... dian Chambers of Commerce and Industry v. CST - 2014-TIOL-701 (Del) = 2015 (38) S.T.R. 529 (Tri.-Del.) and dismissed the earlier findings of the adjudicating authority. It is contended on behalf of the revenue that the principle of mutuality relied upon by the respondent is inapplicable to the facts of this case because records indicate that the assessee was renting out Mandap Keeper on hire to ou .....

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