Home Highlights April 2013 Year 2013 This

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1. Mandap Keeper Services - amount charged for parking space is includible in the value of taxable services - demand of service tax with interest and penalty sustained - AT

2. Support service of business or commerce - Valuation - charges collected towards registration of motor vehicle, smart card etc. - customer of car is not a business...

3. Classification of supply - bundled service or not - right to use of car/two wheeler vehicle parking space along with the sale of under constructed apartments - it is...

4. Input Service Credit – Mandap Keeper Service - the annual day function of the appellant company is an integral part of the business activity - credit allowed - AT

5. Mandap Keeper - Split of the charges - hall charges and supply of food - levy of service tax - the services rendered by the mandap keepers as caterer would also be...

6. Classification of services - non-profit organization mainly engaged in promotion of art and culture - Mandap Keeper Service or renting of immovable service - The usage...

7. Supply of services for right to use of car parking space is a separate supply and not to be construed as a composite supply of construction of residential apartment...

8. Mandap Keeper Service - functions and activity of giving hotel rooms while organising functions in hotels is entirely different from Mandap Keeper Service - appellant...

9. Allowability of the deduction u/s 80-IAB with regard to car parking rental - nexus with the business carried on by the assessee - The provision of car parking services...

10. CENVAT credit - eligible input service - office rental and the rental charges paid for car parking space - in or in relation to manufacture of goods - credit allowed - AT

11. Mandap Keeper Services - the hotel rooms hired by the persons at the time of hiring the mandap/garden area to conduct marriage etc. - room charges for letting out the...

12. Export of services - input services - Air Travel Agent Service (ATAS) - input services such as Car hire charges, Insurance charges, Travel expenses and Staff welfare...

13. Demand of service tax - services rendered by the mandap keepers as a caterer would also be liable to service tax under the category of ‘Mandap Keeper Services'. - AT

14. Mandap Keeper Service u/s - in the temple some stalls were let out to different persons for the business of selling toys, garlands, flowers, food etc - it is not a...

15. Mandap keeper service - The Mandap Keeper means ‘a person who allows temporary occupation of a Mandap for consideration for organizing any official, social or business...