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2010 (1) TMI 181 - CESTAT, CHENNAIMandap Keeper’s services- Notification No. 12/2003-ST- Extension of the benefit of exemption in terms of Notification No. 12/2003-ST to LPG cylinders sold by the respondent ‘Kalyana Mandapam’ to persons booking the mandapam has been challenged by the revenue in the present appeal. Held that- the Commissioner (Appeals) has rightly extended the benefit in terms of Notification No. 12/2003. The revenue’s appeal and is accordingly dismissed.
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