2013 (10) TMI 185

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..... As per the provisions of Sections 65(67) and 65(105) of the Finance Act, ‘mandap keeper' means a person who allows temporary occupation of a mandap for a consideration for organizing any official, social or business function - even in reply to show cause notice, the appellants stated the facts that certain stalls were allotted to different persons for selling different items such as toys, garlands .....

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..... ap keeper. 3. The contention of the appellants is that the appellants are Charitable Trusts registered under the Income Tax Act and engaged in the activity of managing the affairs of a temple. During Navratri days, the devotees came to the temple and during this period, some stalls were let out to different persons for the business of selling toys, garlands, flowers, food etc. in the open place .....

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..... n in reply to show cause notice, the appellants stated the facts that certain stalls are allotted to different persons for selling different items such as toys, garlands, flowers, food etc. and produced evidence in support of this claim. In view of this, we find merit in the contention of the appellants that the appellants are not covered under the scope of mandap keeper service . The impugned or .....

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