2012 (5) TMI 489

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.... for the Respondent. ORDER D.N. Panda, Judicial Member - Revenue pleads that money was received by the respondent for providing Mandap Keeping-Service. Therefore, adjudication was made properly and that should not have been reversed by first appellate authority. Revenue being aggrieved by such reversal prays for restoration of the adjudication order. 2. On the other hand, ld. AR appear....

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....andap. Who is Mandap Keeper is also known to law by a statutory definition. He is the person or concern who allows temporary occupation of the Mandap for a consideration for organising any official social or business function. 4. When the authority issued notice which is foundation for a proceeding, failed to bring out clearly the nature of the receipt and whether such receipt brought the respo....