2017 (12) TMI 1743

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....ellant : Shri B.L. Narsimhan, Advocate 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 pr....

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....find that the impugned order has observed vide 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 ....