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2019 (4) TMI 184 - AT - Service TaxLevy of service tax - Valuation - Mandap Keeper service - conference facility - demand of service tax, interest and imposition of penalties under Section 76 as well as 78 of the Finance Act, 1994 - Held that:- Tribunal in the case of Hotel Amarjit Pvt. Limited [2014 (4) TMI 920 - CESTAT MUMBAI] has settled the issue regarding liability of catering provided with Mandap Keeper service and held that the services rendered by the mandap keepers as a caterer would also be liable to service tax under the category of ‘Mandap Keeper Services’. In case where there is provision of stay along with food and conference facility, best judgment method can be applied to arrive at the value of conference facility, after necessary evidence is produced by the appellants. Benefit of N/N. 1/2006-ST dated 01.03.2006 - Held that:- The appellant also claimed that they have availed Cenvat credit only for the period prior upto 01.03.2006 and not thereafter. In those circumstances, the benefit of Notification No. 1/2006-ST dated 01.03.2006 cannot be denied to the appellants. Penalty u/s 76 and 78 of FA - Held that:- The penalty imposed under Section 76 is set-aside, wheras penalty u/s 78 upheld. Time Limitation - Held that:- It is seen that the appellant had not declared the correct figures in their returns filed with the department and therefore, no benefit of limitation can be extended to the appellant. Benefit of cum-tax - Held that:- In view of the settled law, the benefit of cum-tax value cannot be denied to the appellant and the demand is required to be revised on that count. The appeal is partly allowed and the matter is remanded to the original adjudicating authority for re-quantification of demand.
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