TMI Blog2015 (10) TMI 1737X X X X Extracts X X X X X X X X Extracts X X X X ..... by Appellant was towards banquet hall and liable to service tax under Mandap Keeper Service? - Held That:- Opportunity to produce evidence could have been given by Tribunal during the course of appeal and same was dismissed on a technical ground - Opportunity to produce evidence granted - Impugned order quashed - Matter remanded back - Decided in partly in favour of assessee. - Central Excise App ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Revenue is fallacious because the Appellant runs a resort. Those interested in organising a function or booking a banquet hall, essentially book rooms and the banquet hall so also other facilities for hosting the functions and organising it are incidental. Therefore, in earlier cases, the Tribunal has held that room rent is not taken into consideration towards Mandap Keeper Service. 4) In i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he demand of service tax. The Tribunal was aware of the contentions raised and particularly that in similar cases,the Tribunal had taken a view in favour of the Assessee. The Tribunal also had the contrary contention of the Revenue and which is to the effect that the Assessee has not produced any evidence regarding quantum of room rent by way of producing bills etc. 7) If the Tribunal was of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2004 dated 12th March, 2004 of the Deputy Commissioner (STC), Central Excise, Pune I treating 80% of the consolidated charges collected as room rent? (ii) Whether in the facts and circumstances of the case, the Appellate Tribunal was right inholding that the entire consideration received by the Appellant was towards the conference hall/banquet hall and liable to service tax under Mandap Ke ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ial and relevant to the above controversy. If such an application is made, the Tribunal should decide it in accordance with law. Thereafter, the Appeal shall be decided afresh and by taking into account this evidence which is permitted to be produced in pursuance of our order. However, we clarify that we have not expressed any opinion on the rival contentions and particularly on the demand of serv ..... X X X X Extracts X X X X X X X X Extracts X X X X
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