Activity of Letting out ‘Computer Lab’ not ‘Mandap Keeper Services’: CESTAT quashes Service Tax demand on APTS [Read Order]

The CESTAT quashed service tax demand on APTS and observed that the activity of letting out ‘computer lab’ not ‘mandap keeper services’
Computer Lab - CESTAT - Service Tax demand - Service Tax - APTS - Andhra Pradesh Technology Services Ltd - TAXSCAN

The Hyderabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed service tax demand on Andhra Pradesh Technology Services Ltd (APTS) and observed that the activity of letting out ‘computer lab’ not ‘mandap keeper services’. The Counsel for the appellant submitted that in respect to the demands under the head – Mandap…

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