2008 (10) TMI 578

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..... sit Service Tax of Rs. 1,26,794/- and penalties of (i) Rs. 1,26,794/- u/s 78; (ii) Rs. 100/- per day u/s 76 and (iii) Rs. 1,000/- u/s 77. The appellants are basically a hotel industry. They have a Hall which is let out for marriages and other parties. The Revenue has proceeded to claim Service Tax on the Hall which comes under the category of Mandap Keeper. The appellants have paid the Service Tax .....

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