2007 (7) TMI 423

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..... und of telephone was not installed in the premises from where the appellant was providing services – Issue debatable – stay granted partially
[Order per] - No one appears for the applicant. Heard the learned authorised representative for the Department and perused the record as well as the contentions raised in the appeal memo. The applicant has relied upon the provisions of sub-rule (5) of Rul .....

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..... 'Mandap', which has defined in sub-section (66) of Section 65 of Chapter V of the Finance Act, 1994, means, "any immovable property as defined in Section 3 of the Transfer of Property Act, 1882 and includes any furniture, fixtures, light fittings and floor coverings therein let out for a consideration for organizing any official, social or business function." 'Mandap Keeper' as defined in Section .....

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..... aken note of the fact that, the telephones were installed at the reception counter and for that reason the benefit of Rule 3(5) has been denied. It would, however, appear that, sub-rule (6) of Rule 3 speaks of, "service provided in relation to telephone connection". Therefore, even if telephone is installed at the reception counter, and if telephone connection is given to the Mandap area, that wou .....

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