TMI Blog2011 (4) TMI 191X X X X Extracts X X X X X X X X Extracts X X X X ..... should not be construed as Mandap Keepers - Tribunal on careful consideration of the relevant provision has come to the conclusion that both the assessees fall under the category of Mandap Keepers - Decided in favour of the assessee - CEA NOS. 2 AND 3 OF 2008 - - - Dated:- 13-4-2011 - N. KUMAR AND RAVI MALIMATH, JJ. Y. Hariprasad for the Appellant. Smt. Geetha Devi for the Respondent. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sioner of Appeals, who upheld the order of levying service tax. It is against the said order the assessee has preferred an appeal before the Tribunal. The Tribunal by a detailed order, held that certain activities for which these accommodations are made available cannot be considered as a social function and therefore no service tax is payable thereon. However, it treated these premises as Mandap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nstrued as Mandap Keepers. However, the Tribunal on careful consideration of the relevant provision has come to the conclusion that both the assessees fall under the category of Mandap Keepers. In those circumstances, it cannot be said that service tax was deliberately avoided by them. Therefore no case for imposition of penalty is made out as the cause shown by them is reasonable one and the Trib ..... X X X X Extracts X X X X X X X X Extracts X X X X
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