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2013 (12) TMI 556 - AT - Service TaxDemand of service tax - Mandap Keeper and Convention Service - Held that:- renting of hotel rooms cannot be held to be covered by the definition of ‘Mandap Keeper’ inasmuch as the hotel has an identity, personality and function quite distinguishable from that of a mandap. In any case, we find that the activity of giving hotel rooms to the customers, who might organise function in the hotel is an activity entirely different from the mandap keeper activity. The definition of Mandap Keeper nowhere covers the temporary occupation of hotel rooms or the purpose of boarding, temporary residence. It is not disputed that no function is held in the hotel room which is used for the purpose of staying in the same. As such, we are of the view that the order of the lower authorities holding inclusion of the hotel rooms rent into the value of Mandap Keeper Service is not sustainable - Decided in favour of assessee.
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