TMI Blog2018 (11) TMI 850X X X X Extracts X X X X X X X X Extracts X X X X ..... APPEAL No.ST/50798/2015-CU[DB] - FINAL ORDER NO-72607/2018 - Dated:- 16-11-2018 - Smt. Archana Wadhwa, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) Shri Dharmendra Srivastava, Chartered Accountant for Appellant Shri Gyanendra Kr. Tripathi, Asstt Commissioner (AR), for Respondent ORDER Per: Anil G. Shakkarwar The present appeal is directed against Order-in-Original No. (ST-208/2013) 02 of 2015 dated 19/01/2015 passed by Commissioner of Central Excise Service Tax, Allahabad. 2. Brief facts of the case are that the appellants were engaged in providing Pandal or Shamiana and Goods Transport Agency Services . During the scrutiny of records of the appellant, it was noticed by revenue that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... L-1696-HC-ALL-ST. He has further submitted that in respect of Magh Mela organization at Allahabad, the Office In-charge Magh Mela, Allahabad denied payment on component of service tax on Pandal or Shamianas provided by the present appellant and such decision of the said officer was challenged before the Hon ble Allahabad High Court. He submitted that through the said judgment dated 20.07.2015 Hon ble Allahabad High Court in para-14 had held that Mela was a religious function and religious functions were covered by the said circular dated 17.09.2004. Learned Counsel further submitted that the ruling by Hon ble Allahabad High Court was to the effect that if a Pandal or Shamiana is provided for a religious function then as per said circular da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which exempted payment of Service Tax with respect to services provided for pure religious ceremonies stands withdrawn. Accordingly, it is mentioned in the show cause notice, that since the Circular dated 17.09.2004 stands withdrawn, the services provided by the party at Nanded are liable to be charged to Service Tax. The party in their defence reply has repeatedly stated that the departmental Circular clarification issued in 2004, to the effect that service provided with respect to pure religious events is exempt from payment of service tax, still holds good. In context of the above argument of the party, I hold that the party may have their own arguments about non withdrawal of exemption to services related to pure religious events, b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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