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2018 (7) TMI 1392 - HC - Service TaxValuation - Mandap keeper service - Whether the Tribunal is correct in holding that no service tax is leviable/payable on the charges collected in the name of booking of the Rooms which were integrally used in connection with the functions organized by the organizers in the adjacent gardens/’ and the payment for the entire premises was made by the organizers under a composite contract whereas the Service Tax is leviable on the gross amount charged from the customers under the category of Mandap Keeper Services in terms of the provisions of Section 67 of the Act, 1994? Held that:- Counsel for the respondent has taken us to the definition of Mandap Keeper Services, which clearly does not include the service and the Tribunal has rightly distinguished the Mandap service and the rooms rents received - The view taken by the Tribunal is logical and requires to be accepted. Appeal dismissed - decided against Revenue.
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