2009 (4) TMI 796

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....nt. Shri S.L. Kumar, DR, for the Respondent. ORDER Ld. Counsel Shri L.P. Asthana submits that the appellant was registered with the Department as a Mandap Keeper w.e.f. 16-7-97 and paying service tax for the nature of service provided as a Mandap Keeper from that date. Once they are paying service tax as a Mandap Keeper, they are entitled to respective benefit as that has been required by....

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.... the category of convention service. According to Revenue, the appellants has no merit to the classifiable under the claimed category. Availment of the abatement under the Mandap Keeper is no more permissible in view of the intention of the law. 3. Heard both sides and perused the records. Both sides are in quarrel as to the nature of service so also there is quarrel as to time bar. Prima facie....