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2015 (10) TMI 1737 - HC - Service TaxValuation - Mandap Keeper service - Whether Tribunal was right in holding that no evidence was produced by Appellant regarding quantum of room rent treating 80% of the consolidated charges collected as room rent and that entire consideration received by Appellant was towards banquet hall and liable to service tax under Mandap Keeper Service? - Held That:- Opportunity to produce evidence could have been given by Tribunal during the course of appeal and same was dismissed on a technical ground - Opportunity to produce evidence granted - Impugned order quashed - Matter remanded back - Decided in partly in favour of assessee.
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