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2016 (1) TMI 1015 - CESTAT NEW DELHIMandap Keeper services - appellants had availed exemption under Notification No. 12/2003-ST dated 20.6.2003 - short payment of service tax - It is urged by the counsel that prior to this amendment, marriage being a religious function would not fall into the category of social function mentioned in the definition - Held that:- . It is seen that though appellant had pleaded this ground before the authority below, the same has not been considered taking the view that Krishnapur Mutt is a temple and the premises is used for religious purposes only. We are not able to fully agree with this view taken by the Commissioner (Appeals) Marriages whether conducted in a premises of temple or in the premises of a hotel have the same character. Marriage functions cannot be differential on the premises where they are conducted. After 16.5.2007 marriages have been expressly brought within the ambit of social functions. This necessary implies that marriages having taint of religious function was outside the purview of definition of Mandap Keeper prior to 16.5.2007. However, the plea has to be established by the appellant by documentary evidence that the functions conducted during the period was marriage functions and not subject to levy of service tax. We therefore, are of the considered opinion that this is a fit case for remand. In view thereof, the case is remanded to the adjudicating authority for de novo adjudication directing the authority to consider all the pleas raised by the appellant.
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