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2023 (5) TMI 197 - CESTAT CHANDIGARHLevy of Service Tax - Mandap Keeper Service - Complementary Service / Free of charge service - business of running and operating luxury hotel and was duly registered with jurisdictional service tax authorities - Circular No. 96/7/2007 dated 23.08.2007 - HELD THAT:- The respondent has not charged separate consideration for providing the conference hall which was provided to the respondent as complementary service. Further, the analysis of the break-up of the corporate billing as provided by the respondent it is clear that no separate consideration was received for provision of conference facilities. Further, through Circular No. 332/82/97-TRU dated 24 September 1997 it was clarified that in case of no charges/ rental is being paid i.e., the premises are given out free of cost to hold such function, there would be no service tax liability as the premises are given free of cost - In the case of Dukes Retreat Ltd. [[2017 (5) TMI 465 - CESTAT MUMBAI]], the division bench of this Tribunal in identical facts held that the assessee is not liable to pay service tax on complementary services of conference hall. There is no infirmity in the impugned order - Appeal dismissed.
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