2010 (12) TMI 346

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....t. Shri R. Nagar, SDR, for the Respondent. [Order].  - Appellant is providing service of mandap keeper. During the course of investigation it was found that the appellants were in the business of renting of Keshav Baug party plot which they hired on rental basis from the owners of the plot to various customers for functions. For each function appellant was charging Rs. 51,000/- from ....

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....imposed. 2. No one has appeared on behalf of the appellant. However written submission has been made by them. Heard the learned DR and considered the return submission and the records of the case. 3. Appellant is not contesting the demand for service tax and the interest. It was submitted that penalty under Section 78 may be reduced to 25% which has already been paid by them and pe....

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....man and it was handed over to them late and they have paid the amount within thirty days of the actual receipt. It is not the case of the appellant that there was no service of the order as required under the law. It has been submitted and admitted that the order in original was served on the party plot in the month of August 2008 and during that period normally the party plot is not occupied and ....