2010 (1) TMI 181

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..... king the mandapam has been challenged by the revenue in the present appeal. Held that- the Commissioner (Appeals) has rightly extended the benefit in terms of Notification No. 12/2003. The revenue’s appeal and is accordingly dismissed. - ST/101 OF 2008 - 109 OF 2010 - Dated:- 21-1-2010 - MS. JYOTI BALASUNDARAM, VICE PRESIDENT C. Dhanasekaran for the Appellant. ORDER 1. Extension of t .....

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..... s of Notification No. 12/2003. Reliance placed by the learned SDR on the judgment of the Apex Court in Tamil Nadu Kalyana Mandapam Association v. Union of India [2006] 4 STT 308 is misplaced for the reason that in that case no question arose as to whether there was a sale of any goods or materials in order to apply the benefit under Notification No. 12/2003. In the light of the above discussion, I .....

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