2017 (12) TMI 1743

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....ate and Shri Rachit Jain, Advocate For the Respondent : Shri R.K. Manjhi, AR ORDER Per S.K. Mohanty: The issue involved in both these appeals is identical and accordingly, the same are taken up for hearing together and a common order is being passed. 2. Denial of benefit of notification no.12/2003-ST dated 20.06.2003 is the subject matter of the present dispute. The brief facts of the case a....

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.... paragraph 6.4 that the appellant had also sold food to such persons, who were availing the facilities of Mandap associated with the Dhani. Thus, it is evident that the appellant had demonstrated the charges separately claimed for the mandap keeper service and for providing the catering service to the customers. Hence, the requirements of notification no.12/2003 have been duly complied with and ac....