https://www.taxtmi.com/caselaws?id=379152 A factual defence that a mandap was rented to a third party could not be raised for the first time in second appeal when it had not been put before the lower authorities and no prima facie material, including the alleged tenant's identity, was produced. On the admitted record, the assessee had accepted tax liability, sought time to pay, and was found to have provided mandap keeper services for consideration without payment of service tax. The demand was therefore sustained, and the penalties under Sections 76, 77 and 78 were upheld. en-us Wed, 27 Mar 2019 00:00:00 +0530 Mon, 29 Apr 2019 06:16:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379152 A factual defence that a mandap was rented to a third party could not be raised for the first time in second appeal when it had not been put before the lower authorities and no prima facie material, including the alleged tenant's identity, was produced. On the admitted record, the assessee had accepted tax liability, sought time to pay, and was found to have provided mandap keeper services for consideration without payment of service tax. The demand was therefore sustained, and the penalties under Sections 76, 77 and 78 were upheld. Case-Laws Service Tax Wed, 27 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379152