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2019 (4) TMI 1596 - AT - Service TaxLiability of tax - appellant had crossed the threshold exemption limit in as much as ‘Mandap Keeper Services’ were not being taken into consideration by them for the purpose of payment of service tax - HELD THAT:- Undisputedly, the appellant never brought the fact of renting of Mandap to a third person. On the contrary, before both the authorities below, they accepted their tax liability and only sought some time to deposit the same, which, in fact, was also deposited by them - On specifically being asked, learned advocate has not been able to disclose the name of the third person to whom the said Mandap was rented. Apart from that, this being a factual position, cannot be allowed to be raised at the second Appeal stage. Penalty - HELD THAT:- Admittedly it is a case of clandestine activity and not a case of any legal interpretation of provisions - Penalties set aside. Appeal dismissed - decided against appellant.
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