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2011 (3) TMI 640 - AT - Service TaxDemand - Mandap Keeper - Time barred - Suppression of facts - Held that: any services provided by the assessee to their client in relation to Mandap Keeper is also to be included in the services of a Mandap Keeper - It is admitted by the appellants that due to rush of vehicle the problem of parking is assuming utmost importance and the appellants who holds a banquet hall has to provide some parking space to be used for parking of vehicles by the guests of the client holding a function in the banquet hall - The appellants have suppressed the fact from the department that these car parking charges are collected from the clients who are using the Mandap - Demand of duty and interest upheld. - Penalty u/s 68 will be 25% if demand deposited within 30 days else the same will be 100% of duty.
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