2020 (1) TMI 675

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.... Shri Narender, Advocate - for the appellant. Shri R.K. Majhi, Authorized Representative (DR) - for the Respondent. ORDER C.L. MAHAR :- The brief facts of the matter are that appellant is registered with the Department under the category of the Mandap Keeper Service and they are regularly discharging their service tax liability on the charges of Mandap Keeper Service. It has been the....

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....n imposed under Section 78 of the Finance Act, 1994. Other penalties as well as interest under Section 76 and Section 75 respectively of the Finance Act, 1994 has also been confirmed. The appellant have approached the Commissioner (Appeals), who vide his order dated 12 February 2016 has dismissed the appeal of the appellant upholding the order-in-original. The appellant are before us against the i....

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....s no longer res-integra as the issue has already been decided in appellant's own case vide final order No. 58729-58730 of 2017 dated 15 December 2017. The relevant extract of the above decision is being reproduced here below :- "4. We 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 Mand....