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2014 (1) TMI 1370 - CESTAT NEW DELHIConvention service - Room renting - 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 organize 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 for the purpose of boarding and 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 - issue decided in the case of Mandap Keeper Service is equally applicable to convention service also stands covered by the earlier order of Commissioner (Appeals) as also by the Tribunal’s decision in the case of Rambagh Palace Hotels Pvt. Ltd. [2013 (12) TMI 556 - CESTAT NEW DELHI] - Stay granted.
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