TMI Blog2006 (2) TMI 45X X X X Extracts X X X X X X X X Extracts X X X X ..... 120/2006-Cus.(PB) - Dated:- 28-2-2006 - [Order] - The appellants filed this appeal against the order-in-appeal passed by the Commissioner of Central Excise whereby the demand of Service Tax is confirmed and penalty under Section 76 of the Finance Act has been imposed. 2. The appellants are a Municipal Corporation. During the period 1997 to 2002, the appellants provided service of 'Mandap Keepe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ibunal in the case of India Trade Promotion Organisation v. CCE, Delhi-I - 2006 (3) S.T.R. 218 (Tri.) = 2004 (164) E.L.T. 163, whereby the Tribunal held that the activities undertaken by India Trade Promotion Organisation are not covered under the definition of 'Mandap Keeper'. 4. The contention of the Revenue is that, Service Tax is leviable on the services provided by 'Mandap Keeper' and as pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has held that trade fairs are temporary markets, therefore, is not covered under the service of 'Mandap Keeper'. 5. In this case the demand is confirmed in respect of the amount received for letting out stadiums, halls to organize various social and official functions for consideration. This fact is not denied by the appellants. The definition of covering the services of 'Mandap Keeper' is as un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the definition, we find that the appellants are letting out Mandap i.e. halls, stadiums for consideration for organizing social, official or business functions. 6. We have gone through the facts of the case. In the case of India Trade Promotion Organisation, supra, in paragraph 8 of the judgment, it is held that the Trade Fairs are temporary markets and are not ceremony, therefore, are not c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. We find that Section 80 of the Finance Act provides that notwithstanding anything contained in the provisions of Section 76, no penalty shall be imposable on the assessee for any failure referred to in the aforesaid provision, if the assessee proves that there was reasonable cause for the said failure. In the present case, as the appellants were under the bona fide belief that they are not liab ..... X X X X Extracts X X X X X X X X Extracts X X X X
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