2008 (1) TMI 132

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..... covered under the scope of Mandap Keeper - Section 80 of Finance Act provides that no penalty shall be imposable if reasonable cause for the said failure is shown - appellant comes under the explanation provided under Section 80 which include the social function such as marriage in the scope of Mandap Keeper service – penalty set aside - ST. 655/2007-SM(BR) - 278/2008-SM(BR)(PB) - Dated:- 15-1-2 .....

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..... e bona fide belief that solemnization of marriage is a religious function, therefore, is not covered under the scope of Mandap Keeper. The contention is that an explanation was introduced by Finance Act 2007 to Section 60 of the Finance Act where it has been explained that for the purpose of this clause social function including marriage are also covered. The contention is that earlier the a .....

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..... ee for any failure referred to in the said provision if assessee proving that there was reasonable cause for the said failure. In the present case, the explanation is added with the Finance Act is also to include the social function such as marriage in the scope of service of Mandap Keeper. Therefore, the appellant comes under the explanation provided under Section 80 of the Finance Act, therefo .....

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