2009 (5) TMI 156

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ellant. Shri V.V. Hariharan, JCDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - We have heard both sides on the application for waiver of pre-deposit of service tax of Rs. 7,73,998/- confirmed against the applicants herein as a result of holding that they were rendering "Mandap Keeper Services" during the period 1-1-2000 to 30-9-2005, and penalty of Rs. 500/- under....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ority to hold that the applicants are letting out the halls for functions is distinguishable as in that case, the halls and stadiums were let out for consideration for various social and official functions such as garbas, educational programs, cultural and religious programs and also for holding official functions. The decision of the Tribunal in Secretary, Town Hall Committee v. CCE Mysore, 2007 ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nel Selection v. CST, Mumbai, 2007 (8) S.T.R. 579 (Tri-Mum.) and Great Lakes Institute of Management Ltd. v. CST, Chennai, 2008 (10) S.T.R. 202 (Tri.- Chennai) and Administrative Staff College of India v. CC & CCE, Hyderabad, 2009 (14) S.T.R. 341 (Tri.-Bang.) (applicants are exempted from payment of income tax). We also note that, subsequent to 1-5-06, the applicants are registered under the categ....