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    <title>2008 (6) TMI 126 - CESTAT KOLKATA</title>
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    <description>The Kolkata appellate tribunal ruled in favor of M/s. Academy of Fine Arts, holding that the tax and penalty imposed for renting out its auditorium for cultural functions were not valid. The tribunal determined that the Academy was not a Mandap Keeper and the functions did not warrant tax on temporary occupation of a Mandap. The pre-deposit requirement was waived during the appeal process.</description>
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      <link>https://www.taxtmi.com/caselaws?id=31753</link>
      <description>The Kolkata appellate tribunal ruled in favor of M/s. Academy of Fine Arts, holding that the tax and penalty imposed for renting out its auditorium for cultural functions were not valid. The tribunal determined that the Academy was not a Mandap Keeper and the functions did not warrant tax on temporary occupation of a Mandap. The pre-deposit requirement was waived during the appeal process.</description>
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