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2017 (4) TMI 948 - CESTAT NEW DELHIMandap Keeper Services - the hotel rooms hired by the persons at the time of hiring the mandap/garden area to conduct marriage etc - Revenue case is that room rent received is also to be considered as an amount received in connection with providing “Mandap Keeper Services” - Held that: - The Tribunal examined similar set of facts and held that such room charges for letting out the rooms in the hotel cannot be included in the ‘Mandap Keeper Service’ for service tax liability - Reference can be made to the decision of the Tribunal in the case of Rambagh Palace Hotels Pvt. Ltd. Vs. Commissioner of Central Excise, Jaipur, [2013 (12) TMI 556 - CESTAT NEW DELHI] - appeal allowed - decided in favor of assessee.
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