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TMI Blog2009 (5) TMI 156X X X X Extracts X X X X X X X X Extracts X X X X ..... erefore, prima facie, the applicants do not fall within the definition of “Mandap Keeper” - Further during the period in dispute, it was only a commercial concern allowing temporary occupation of a mandap for consideration for organizing any official, social or business function which was liable to service tax as mandap keeper and the definition of “mandap keeper” has been widened so as to include ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /233/2009 - 479/2009 - Dated:- 29-5-2009 - Ms. Jyoti Balasundaram, Vice-President and Shri P. Karthikeyan, Member (T) Shri P. Ravindran, Advocate, for the Appellant. Shri V.V. Hariharan, JCDR, for the Respondent . [Order per : Jyoti Balasundaram, Vice-President]. - We have heard both sides on the application for waiver of pre-deposit of service tax of Rs. 7,73,998/- confirmed against ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ocial or business function". Prima facie, the Tribunal's decision in Surat Municipal Corporation v. CCE, Surat - 2006 (4) S.T.R. 44 relied upon by the adjudicating authority to hold that the applicants are letting out the halls for functions is distinguishable as in that case, the halls and stadiums were let out for consideration for various social and official functions such as garbas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... facie the applicants are a non-profit charitable company, although they were not letting out halls free of cost, in the light of the Tribunal's order in the case of Institute of Banking Personnel Selection v. CST, Mumbai, 2007 (8) S.T.R. 579 (Tri-Mum.) and Great Lakes Institute of Management Ltd. v. CST, Chennai, 2008 (10) S.T.R. 202 (Tri.- Chennai) and Administrative Staff College of I ..... X X X X Extracts X X X X X X X X Extracts X X X X
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