9911796707
TMI Blog2009 (3) TMI 376X X X X Extracts X X X X X X X X Extracts X X X X ..... he trust - On perusal of Notification No.14/2003, we find that the said notification exempted the taxable services provided by a Mandap keeper for the use of the precincts of a religious place as Mandap, from the service tax leviable there on. In our view, the services provided by the respondent, before us, will clearly get the benefit of Notification No.14/2003, for the simple reason that the marriage hall is within the precincts of a religious place i.e. temple. - ST/247/2006 - 955/2009 - Dated:- 31-3-2009 - S/Shri T.K. Jayaraman, Member (T) and M.V. Ravindran, Member (J) Ms. Sudha Koka, SDR, for the Appellant. Shri P. Dinesh, Advocate, for the Respondent. [Order per: M.V. Ravindran, Member(J)]. - This appeal is filed by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peal before the learned Commissioner (Appeals). The learned Commissioner (Appeals) after considering the submissions made by the assessee and going through the records, came to the conclusion that the Order-in-Original needs to be set aside and he did so. Revenue is aggrieved by such an order and they are in appeal before us. 3. Learned SDR would submit that the learned Commissioner (Appeals) order is not correct and proper for the following reasons: 1. The Commissioner (Appeals) has erred in setting aside the order in de novo dated 20-4-2006 passed by the Asst. Commissioner of Central Excise, Udupi Division, Mangalore which confirms the demand of differential service tax amount of Rs.1,02,815/- payable on the catering services render ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n though the religious places and Mandap are in common enclosures are very much separated by a definite boundary wall and internal roads and it cannot be presumed as "within the precincts of religious place". Therefore, it is reiterated and pleaded that the order passed by the Adjudicating Authority denying the benefit of the Notification No.14/2003- S.T., dated 20-6-2003 is correct and legally sustainable and the impugned order setting aside this order is not valid in the circumstances of the case. 3. The respondent though registered under the Societies Registration Act, 1860 as a Charitable and Religious society they cannot be considered so as they are running the Mandap/hall purely on commercial basis i.e., letting out for monetary c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ographs were produced by the respondent before the learned Commissioner (Appeals). 6. On the perusal of the records, we find that the learned Commissioner (Appeals) has set aside the Order-in-Original by coming to the following conclusion : The Adjudicating Authority has found that the Mandap is situated in separate premises and is not located within the walls enclosing the temple. He has therefore found that Mandap is not located within the precincts of temple and benefit under Notification No. 14/203, dated 20-6-2003 cannot be claimed. I have perused the photograph [frontal] with impugned order and also another photograph [arial] showing a birds eye view of the temple complex. I find that temple land is enclosed by a boundary wall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the Revenue has not disputed this fact. Their only contention that it is not within the temple premise, but it is in the property, for which they relied upon the dictionary meaning of "precinct". Even going by the dictionary meaning "precinct", we find from the photographs that the entire temple complex and marriage hall is enclosed by a boundary wall to indicate that entire property is within the temple premises of the trust, On perusal of Notification No.14/2003, we find that the said notification exempted the taxable services provided by a Mandap keeper for the use of the precincts of a religious place as Mandap, from the service tax leviable there on. In our view, the services provided by the respondent, before us, will clearly get ..... X X X X Extracts X X X X X X X X Extracts X X X X
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