2015 (12) TMI 148

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.... ORDER Revenue is in appeal against the order of the Commissioner (Appeals), Allahabad dated 3-11-2008 whereby an appeal preferred by the respondent-assessee against the adjudication order dated 7-1-2008 passed by the Assistant Commissioner, Central Excise & Service Tax, Division-II, Allahabad, was allowed. 2. The assessee was admittedly engaged in providing pandal and shamiana services. Pr....

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....ccording to the primary Authority, Nirankari Mandal preaches spirituality, oneness of god and goddesses which is a holy purpose but not a purely religious ceremony. 4. Aggrieved, the assessee preferred an appeal inter alia on the ground that the primary order was passed without notice to the assessee. The Appellate Authority however proceeded to determine the merits of the appeal and conclud....