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2015 (12) TMI 148 - AT - Service TaxBenefits under Board Circular No. 80/2004-S.T., dated 17-9-2004 - pandal and shamiana service - Held that:- Primary Authority rejected the claim for benefits under Board Circular No. 80/2004-S.T., dated 17-9-2004 on the ground that pandal and shamiana service provided to facilitate congregation of the Nirankari Mandal was a spiritual purpose but not for worship of gods or goddesses. According to the primary Authority, Nirankari Mandal preaches spirituality, oneness of god and goddesses which is a holy purpose but not a purely religious ceremony. - conclusion is irresistible and compelling that the primary adjudication order, issued without a show cause notice is unsustainable and non est. The setting aside of such an order by Appellate Commissioner including for the reason that no show cause notice is impeccable and warrants no appellate interference - Decided against Revenue.
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