9911796707
TMI Blog2018 (5) TMI 977X X X X Extracts X X X X X X X X Extracts X X X X ..... which the order sought to be revised has been passed - the Order-in-Original was passed on 11/05/2005 as mentioned in the said order whereas the review order was passed on 28/06/2007 which is after the expiry of two years from the Order-in-original which is not legally sustainable - appeal allowed - decided in favor of appellant. - ST/373/2007-DB - Final Order No. 20595/2018 - Dated:- 18-4-2018 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mand service tax on the amount received towards rent for the kalyanamantapam let out for conducting marriage, engagement, bramhopadesham etc. After following the due process, the Assistant Commissioner vide Order-in-Original dt. 11/05/2005 dropped all proceedings initiated in the show-cause notice. Later review order was passed by the Commissioner by holding that the marriage is not a religious fu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... law. He further argued that the appellant has a good case on merit also and submitted that the issue relates to the period prior to 01/06/2007 and during the relevant period marriage was considered as a religious function and not the social function and he relied upon the following decisions:- i. Hotel President Planet Vs. CCE, Indore [2016(42) STR 541 (Tri. Del.)] ii. CCE Vs. ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
