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M/s Hotel President Planet Versus Commissioner Of Central Excise, Indore

2016 (1) TMI 1015 - CESTAT NEW DELHI

Mandap 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 .....

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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 ap .....

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period 1.4.2005 to 31.3.2006 it was observed that appellants had availed exemption under Notification No. 12/2003-ST dated 20.6.2003. The department entertained the view that appellants have wrongly availed the exemption and therefore a show cause notice was issued raising the above allegation proposing to demand the short paid amount of ₹ 5,49,729/- along with interest and penalty. After adjudication the original authority confirmed the demand, interest and penalty. In appeal filed by app .....

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ed in the Mandap/ Hotel were marriage functions and that no service tax was leviable for such functions being religious functions. 3. The learned counsel adverted to the definition of Mandap Keeper and also relied on the CESTAT judgment in CCE Mangalore Vs. Krishnapur Mutt, 2003 (157) ELT 182 (Tri-Bang). The definition of Mandap Keeper as it stood during the relevant period is as under: Section 65 (67) of the Finance Act defines 'Mandap Keeper'. 'Mandap Keeper' means a person who .....

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