2009 (10) TMI 469

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....pellant. Shri M. Ravi Rajendran, JDR, for the Respondent. [Order per: M.V. Ravindran, Member (J)]. - This stay petition is directed for waiver of pre-deposit of the following amounts:- (i) Service tax of Rs. 2,44,849/- along with interest under Section 75 of the Finance Act, 1994; (ii) Penalty of Rs. 1000/- under Section 77 of the Act; (iii) Penalty under Section 76 of the Act (not computed);....

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.... the amounts collected separately towards the impugned services are liable to service tax under the category of 'Mandap Keeper Services'. 5. On a careful consideration of the submissions made by both sides and perusal of the records, we find that 'Mandap Keeper Service' rendered by the appellant comes under taxable service which is defined in terms of "Section 65(105) as under "Section 65(105) "t....