Court Rules Appellant's Event Services Qualify as Mandap Keeper Services; Hotel and Restaurant Defense Rejected by Commissioner.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Classification of Services - mandap keeper service or not - ppellant provides services in relation to birthday parties, kitty parties and marriage parties - The defence taken by the appellant that it was operating hotels/ restaurant and serving food on per plate basis was not accepted by the Commissioner in view of the categorical statement of the manager (operations) and the director of the appellant, as also the records resumed by the investigating officers - AT....