AdvertisementElectronics Technology Parks Vs C.C. C.E.& S.T (CESTAT Bangalore) The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Bangalore, disposed of cross appeals filed by the assessee and the Department against the Commissioner’s order concerning service tax demands raised on Electronics Technology Parks, a Government of Kerala company established to develop and manage Electronic Technology Parks in the State. The Commissioner had confirmed service tax demands under the categories of Business Support Service, Renting of Immovable Property Service, Sale of Space or Time for Adve...