9911796707
TMI Blog2012 (5) TMI 425X X X X Extracts X X X X X X X X Extracts X X X X ..... its appeal is bound to be dismissed upholding levy of service tax holding that the appellant provided taxable service of Mandap keeper. - Demand of service tax with interest confirmed. Regarding penalty - law was in infancy stage and the appellant could not segregate its receipt under appropriate head. Further the appellant appears to have pursued charitable object in terms of the letter dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ises for film shooting is not a Mandap Keeper Service for which it is not taxable. Ld. Counsel submits that Mandap Keeper means a person who allows temporarily to occupy of a Mandap for a consideration for organising any official, social or business function. Also Mandap is an immovable property including furniture and fixture as well as light let out for consideration for above purpose. Without t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es concluded against the appellant. 3. Heard both sides and perused the records. 4. Submission of the ld. DR as to adducing of no evidence is correct when we read page 2 of the adjudication order. The appellant allowed its premises for use as Mandap and film shooting. It is the contention of the appellant today that if the matter goes back, they will lead evidence. We are surprised that af ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notice from the citation made by the appellant that the respective receipt was obtained with clear evidence before the authority. The present case is not so. 6. When the appellant has chosen not to adduce evidence its appeal is bound to be dismissed upholding levy of service tax holding that the appellant provided taxable service of Mandap keeper. We order accordingly. 7. So far as penalty ..... X X X X Extracts X X X X X X X X Extracts X X X X
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