TMI Blog2008 (8) TMI 257X X X X Extracts X X X X X X X X Extracts X X X X ..... ent of availing notification No. 12/2003 came to be introduced later w.e.f. 10-9-2004 - inasmuch as the applicant is billing separately for the food and drinks, they may not, prima facie, satisfy one of the conditions of Notification No. 21/97 and, therefore, there may not be a choice for them between notifications 21/97 and 12/2003 – prima facie case in their favour – stay granted - ST/374/2008 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Notification No. 12/2003 and sought exclusion of value of food and drinks sold by them for the purpose of paying service tax. (c) However, the original authority has held that Notification No. 21/07 which is specifically for services of mandap keepers was only applicable to them and accordingly confirmed a demand of service tax amounting to Rs. 58,79,296/-. In addition, he imposed penalties un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and when outdoor catering services was not in the service tax net. We also find that the amendment prescribing the condition that they could not avail the benefit of 21/97 notification in the event of availing notification No. 12/2003 came to be introduced later w.e.f. 10-9-2004. We also find that inasmuch as the applicant is billing separately for the food and drinks, they may not, prima facie, s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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