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2009 (6) TMI 568 - AT - Service TaxMandap keeper services and Health & Fitness Centre service- The respondent was paying service tax under the category of Mandap keeper service but stopped paying such service tax from 1-1-2002 to 13-7-2004 as availing exemption under Notification No. 12/01 dated 20-12-2001, but the department revealed that respondent suppressed the fact of providing convention service with intent to evade service tax. Commissioner (Appeals) allow the appeal. Held that- there is no suppression thus uphold the order of Commissioner (Appeals).
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