2014 (12) TMI 1092

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....hri N. Jagadish, AR, for the Respondent. ORDER The appellant is seeking condonation of delay of fourteen days in filing the appeal. The reason given is that there was some delay in handing over the required records to the Consultant. We find that explanation offered is reasonable and accordingly condone the delay. 2. After hearing both sides for some time, we find that the issue invo....

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....cial function and the definition of "Mandap Keeper Service" as it existed during the relevant time covered only social functions and hence it was held that no service tax was payable in respect of Mandap Keeper service rendered in connection with marriages. The learned Chartered Accountant also submits that in the budget of 2007-08 in the Finance Act, the definition was amended to include the serv....

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....as clarificatory and marriage is a social function. Therefore, it is submitted that extended period has been correctly invoked especially in view of the fact that the appellant stopped paying service tax when the Tribunal rendered a decision in the case of Krishnapur Mutt. However, the appellant conveniently ignored the Tribunal decision against the appellant in the case of Shree Gujarati Samaj Bh....