2008 (8) TMI 257

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....t. Mrs. Archana P. Tiwari, Jt. CDR, for the Respondent. [Order per : M. Veeraiyan, Member (T)]. - Heard both sides on the stay petition. 2. The relevant facts, in brief, are as follows :- (a) The applicant runs a hotel and permits banquet halls for various functions. This is treated as rendering the services of the mandap keepers. In addition they are also supplying food and drinks to ....

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....beneficial to them. He, in support of this contention, relies on the decisions of the Hon'ble Supreme Court in the case of CCE v. Indian Petro Chemicals reported in 1997 (92) E.L.T. 13 (S.C.) and Share Medical Care v. UOI reported in 2007 (209) E.L.T. 321 (S.C.). 4. Learned DR submits that when there is a specific exemption applicable to mandap keepers, they are required to avail the same and n....