Nishtha Narielwala (Tax Consultant) (131 Points)
08 March 2013
Hi!
If Mandap Service is provided during elections to District Election Commissioner & Collector, is the assessee liable to pay service tax for the same.
Kindly give ans.both before & after the latest amendment of negative list.
Kindly Help!
Thank You!
CA. Rachna Parashar
(partner)
(196 Points)
Replied 09 March 2013
Before negative list approach mandap keeping service was taxable in this category only if such service was provided for organising any official, social and business function .Election does'nt come under this purview so this service was not taxable earlier.
But now after negative list approach it will be taxable as no such exemption is provided.
Regards.
Nishtha Narielwala
(Tax Consultant)
(131 Points)
Replied 09 March 2013
@ Rachna : Thank You!
But can u pls clarify under which category would elections fall then?
Just for clarification purpose ! :)
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