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TMI Blog2016 (1) TMI 1015X X X X Extracts X X X X X X X X Extracts X X X X ..... into the category of social function mentioned in the definition - Held that:- . It is seen that though appellant had pleaded this ground before the authority below, the same has not been considered taking the view that Krishnapur Mutt is a temple and the premises is used for religious purposes only. We are not able to fully agree with this view taken by the Commissioner (Appeals) Marriages wheth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hority to consider all the pleas raised by the appellant. - Service Tax Appeal No. 137/2009-CU(DB) - Final Order No. ST/A/53781/2015-CU(DB) - Dated:- 17-11-2015 - R K SINGH, MEMBER (TECHNICAL) AND SULEKHA BEEVI C S, MEMBER (JUDICIAL) For the Petitioner : Shri A S Bisla, Adv. For the Respondent : Shri Amreesh Jain, AR ORDER PER: SULEKHA BEEVI C S: The appellant is engaged ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fore the Tribunal challenging the demand of service tax. 2. On behalf of the appellant the arguments advanced by the learned counsel Shri A.S. Bisla was two fold. Firstly, that though the appellant is entitled to avail the benefit of notification No. 12/2003 dated 20.6.2003, authorities below have erroneously denied the same. Secondly, that majority of the functions conducted in the Mandap/ Hot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Explanation -For the purpose of this clause, social function includes marriages.' 4. It is urged by the counsel that prior to this amendment, marriage being a religious function would not fall into the category of social function mentioned in the definition. In Krishnapur Mutt Case (Supra) the Tribunal has categorically held that marriages are not social functions. Learned counsel submitte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ous function was outside the purview of definition of Mandap Keeper prior to 16.5.2007. However, the plea has to be established by the appellant by documentary evidence that the functions conducted during the period was marriage functions and not subject to levy of service tax. We therefore, are of the considered opinion that this is a fit case for remand. 5. In view thereof, the case is remand ..... X X X X Extracts X X X X X X X X Extracts X X X X
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