CHATUSHRINGI SEVA SAMITTEE Vs. COMMISSIONER OF C. EX.

JUDGEMENT

(1.) HEARD both sides.

(2.) Common issue is involved, therefore the appeals are being taken up together. The appellants filed these appeals challenging the impugned order whereby demands of Service Tax are confirmed on the ground that the appellants provided service of mandap keeper.

(3.) THE Revenue relied upon the findings of the lower authority and submitted that as the appellants are arranging a social function in the form of Navratri festival, therefore the demands are rightly made.