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2014 (8) TMI 296 - AT - Service TaxValuation - Mandap Keeper service - Non inclusion of room rent in assessable value - estimation of room rent - Held that:- Room rent is not to be taken as consideration towards Mandap Keeper service. No evidence is produced by the appellants regarding quantum of room rent. The appellants are charging consolidated amount for Banquets Hall and Conference Hall. If a Conference Hall or Banquets Hall is booked by service receiver, how many rooms he has taken on rent is not on record. Whether the rooms were given complimentary or the appellants were separately charging for rooms is also not on record. In previous order, appellants produced certain evidence by way of certificate by the Chartered Accountant. In this case, there is no such evidence produced by the appellants - Decided against assessee.
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