2016 (9) TMI 240

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..... 994 – Held that: - the definition of ‘mandap-keeper’ was amended in 2007 to include social functions which included marriage and religious functions, the appellant could have entertained a bona fide belief that marriage is a religious function, and thus erred in payment of tax. Also, the tax liability was not contested by the appellant, and was duly paid with interest when demanded – no malafide i .....

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..... atering services provided in addition to mandap-keeper services . 4. It is a case of the revenue that the assessable value has been suppressed by the appellant for the period in question hence service tax liability arises. The appellant has accepted the service tax liability and discharged the same with interest seeking leniency in non-imposition of penalties on the ground that they were unde .....

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..... marriage functions solemnised in their premises. In our considered view, since the definition of mandap-keeper was amended in 2007 to include social functions which included marriage and religious functions, the appellant could have entertained a bona fide belief that marriage is a religious function. In the absence of any other contrary evidence, we find that this bona fide impression may have .....

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