Mandap Keeper Services Not Taxable as Support Services: CESTAT Ahmedabad

Ahmedabad Municipal Corporation Vs C.S.T. Service Tax (CESTAT Ahmedabad) In the case of Ahmedabad Municipal Corporation Vs Commissioner of Service Tax (CESTAT Ahmedabad), the tribunal addressed the taxability of Mandap Keeper Services provided by the Ahmedabad Municipal Corporation (AMC) for the periods 2008-2009 to 2012-2013. For services provided before July 1, 2012, the appellant argued against the extended limitation period for tax recovery, emphasizing its role as a statutory body under Article 243W of the Constitution. The CESTAT concurred, finding no intent to suppress facts or evade ta...