Mandap Keeper Services do not Qualify as Support Services: CESTAT Declares Non-Taxable [Read Order]

CESTAT ruled that the appellant’s "Mandap Keeper Services" do not qualify as "support services" and are non-taxable

By Kavi Priya - On November 30, 2024 3:19 pm - 2 mins read

CESTAT - CESTAT Ahmedabad - Excise and Customs - Mandap Keeper Services - Section 65B(49) of Finance Act - Taxscan

The Ahmedabad Bench of the Customs, Excise, and Services Tax Appellate Tribunal ( CESTAT ) ruled that “Mandap Keeper Services” do not qualify as “support services” under Section 65B(49) of the Finance Act, 1994, and are non-taxable as they fall under the “negative list” of services post-01.07.2012. Ahmedabad Municipal Corporation ( AMC ), the appellant…

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