TMI Blog2013 (12) TMI 556X X X X Extracts X X X X X X X X Extracts X X X X ..... shable from that of a mandap. In any case, we find that the activity of giving hotel rooms to the customers, who might organise function in the hotel is an activity entirely different from the mandap keeper activity. The definition of Mandap Keeper nowhere covers the temporary occupation of hotel rooms or the purpose of boarding, temporary residence. It is not disputed that no function is held in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llant is engaged in providing Mandap Keeper and Convention Service as defined under Section 65 of Chapter V of the Finance Act, 1994. During the period under dispute, they had discharged their service tax liability on the amount of Banquet charges. Banquet sundries and Banquet food. Inasmuch as the appellant had not discharge the service tax on the value of the room charges booked by them for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e tax is required to be discharged on the entire value. He held that renting of rooms is covered under the category of Mandap Keeper Service. He further observed that rooms provided by the appellants even for temporary stay to the customers for organizing marriage conference and meetings is covered under the definition of Mandap Keeper and any consideration received by the appellant on this accoun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion in the hotel is an activity entirely different from the mandap keeper activity. The definition of Mandap Keeper nowhere covers the temporary occupation of hotel rooms or the purpose of boarding, temporary residence. It is not disputed that no function is held in the hotel room which is used for the purpose of staying in the same. As such, we are of the view that the order of the lower authori ..... X X X X Extracts X X X X X X X X Extracts X X X X
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