2012 (5) TMI 425

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..... Judicial Member - The appellant in second appeal has challenged the first appellate order which upheld the adjudication. Appellant's grievance is that the premises which were used for both Mandap Keeper Services as well as film shooting should not be clubbed together, when the purpose of letting out the premises was different. Mandap Keeper service has suffered tax while occupancy of premises f .....

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..... Nadu Trade Promotion Organisation 2005 (184) E.L.T. 370 (Trib-Chennai). It is also his submission that when the profit element is not there, appellant should not be penalised at all. 2. On the other hand ld. DR supports the order of the authority below submitting that the appellant failed to provide necessary evidence to come to its rescue. In absence of evidence, both the authorities concluded .....

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..... ifying adducing of fresh evidence, relevancy there of and whether such fresh evidence shall alter or affect the case of the other side and relief sought whether shall be just and proper has not been filed. No justification in support of pleading was also established by the appellant. Accordingly, the appellant is handicapped to lead fresh evidence before the Tribunal. 5. We notice from the citati .....

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