2013 (11) TMI 711

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..... view of ‘Mandap keeper Service' under section 65(67) of the Finance Act, 1994. The Mandap Keeper means ‘a person who allows temporary occupation of a Mandap for consideration for organizing any official, social or business function' - Premises is not given for temporary occupation by Hotel Siddharth. Therefore, the impugned order is not sustainable in law - Decided in favour of assessee. - ST/10/ .....

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..... lakhs and the balance payment to be paid at the time of occupation of the premises. The department was of the view that the said activity came under the category of Mandap Keeper Service and accordingly, demanded the Service Tax on the sum of Rs.25 lakhs received by them. The demand was confirmed and the appellant was directed to work out and pay Service Tax as applicable with interest and a pena .....

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..... red/leased out the premises to Hotel Siddharth in consideration for an interest free deposit of Rs.40 lakhs. The said transaction does not come under the purview of Mandap keeper Service' under section 65(67) of the Finance Act, 1994. The Mandap Keeper means a person who allows temporary occupation of a Mandap for consideration for organizing any official, social or business function'. The cruci .....

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