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2012 (5) TMI 425 - CESTAT, NEW DELHIWhether premises which were used for both Mandap Keeper Services as well as film shooting should not be clubbed together, when the purpose of letting out the premises was different - Held that:- appellant has chosen not to adduce evidence its appeal is bound to be dismissed upholding levy of service tax holding that the appellant provided taxable service of Mandap keeper. - Demand of service tax with interest confirmed. Regarding penalty - law was in infancy stage and the appellant could not segregate its receipt under appropriate head. Further the appellant appears to have pursued charitable object in terms of the letter dated 13.12.2003 addressed to the Superintendent. appellant is a small concern and not aware of process of levy may suffer by the order of penalty passed by the appellant authority below. - Penalty waived u/s 80.
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