2012 (5) TMI 489

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..... o or in respect of any of the functions envisaged by law to be performed using the immovable property. Finding no substance in the show cause notice, there is no need to dilate the matter further. both stay application and appeal of Revenue are dismissed. - ST/1547 OF 2010 - ST/317 OF 2011 - Dated:- 27-6-2011 - D.N. PANDA, MATHEW JOHN, JJ. Sonal Bajaj for the Appellant. Sandeep Vijh fo .....

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..... know the reason why such amount shall not be taxed under Finance Act, 1994. The show cause notice does not bring about the nature of use of immovable property while what a Mandap means is defined by law. According to law any immovable property including letting out of any furniture, light fitting and floor covering therein to hold any official, social or business function is categorised to be Man .....

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