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    <title>2003 (11) TMI 1 - CESTAT, NEW DELHI</title>
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    <description>The tribunal set aside the service tax demand made on ITPO regarding rental receipts from participants in trade fairs and the Election Commission. It held that ITPO was not operating as a mandap keeper for organizing official, social, or business functions. Therefore, the interest and penalty were also dismissed, and the appeal was allowed, with the impugned order being set aside.</description>
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      <description>The tribunal set aside the service tax demand made on ITPO regarding rental receipts from participants in trade fairs and the Election Commission. It held that ITPO was not operating as a mandap keeper for organizing official, social, or business functions. Therefore, the interest and penalty were also dismissed, and the appeal was allowed, with the impugned order being set aside.</description>
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