GADKARI RANGAYATAN Vs. COMMISSIONER OF SERVICE TAX

JUDGEMENT

(1.) THE appeal is directed against the Order -in -Appeal No. SB(6)6/STC/2010, dated 12 -1 -2010 passed by the Commissioner of Central Excise (Appeals), Mumbai -I. The appellants M/s. Gadkari Rangayatan, Thane are run by the Thane Municipal Corporation and they rent out their auditorium for staging dramas and other entertainments for the citizens of Thane. The issue is whether they are liable to service tax under the category of "Mandap Keeper Services" during the period from 1998 -99 to 2004 -05. The adjudicating authority held that they are liable to service tax under the above category and confirmed the service tax demand vide Order -in -Original dated 13 -3 -2006. Interest on the service tax liability was also confirmed and penalties were imposed on the appellant under Sections 76, 77 and 78 of the Finance Act, 1994. The appellant preferred an appeal before the Commissioner (Appeals) who vide the impugned order upheld the Order -in -Original. Hence the appellants are before us.

(2.) NONE appeared for the appellant in spite of notice. The case was listed for hearing earlier on a number of occasions on 13 -8 -2012, 25 -9 -2012, 19 -11 -2012 and finally today. However, none appeared for the appellant despite notice. Therefore, we take up the appeal for consideration and disposal on the basis of the submissions made by the appellant in their appeal memo.

(3.) WE have carefully considered the rival submissions.