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2017 (1) TMI 38 - AT - Service TaxConvention services - whether room rent to be included in assessable value - Held that: - providing of rooms on rent is a distinct, separate and independent activity, which has no relation to the convention service. Further giving the room on rent cannot be considered as a part of convention service - room rent need not be added. Whether the value of meals and beverages supplied to the participants of the conference is to be included in the value of the conventional services? - Held that: - It is on record that such charges alongwith the room rent have been indicated separately in the bills. It is also on record that the respondent has been paying VAT to the State Government on sale of food and beverages to the customers as indicated in the bills raised by them. It is a settled position of law that two taxes i.e. VAT and Service Tax cannot be levied on the same value - the supply of food and beverages is not an activity ancillary to the primary activity of convention service - value of food items need not be added. Appeal dismissed - decide against Revenue.
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