Service Tax Liability on Letting Out Shops for canteen, and banks Applicable On Krishi Utpadan Mandi Samiti: CESTAT [Read Order]
The tribunal noted that the provisions of the Notification, under which the appellant is claiming exemption, it is mandatory to follow the conditions for evaluating the threshold limit by arriving at the “aggregate value” of one or more taxable services provided by the service provider from one or more of the premises and not separately for each premises or each services.
The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that service tax on letting out shops and other premises for shops, canteen, and banks is applicable on Krishi Utpadan Mandi Samiti. The appellant/assessee Krishi Utpadan Mandi Samiti has challenged the Order confirming the demand for the period 2009-10 to 2014-15…
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