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M/s. Narmada Jackson Hotel Versus C.C.E., Bhopal

2016 (2) TMI 872 - CESTAT NEW DELHI

Mandap Keeper services - Valuation - inclusion of catering charges - Held that:- the appellant’s claim that the entire charges relating to buffet dinner should be excluded from the assessing value in terms of notification No.12/2003-ST is clearly not sustainable. - However, it is also a fact that when the cost of food is included in the overall charges recovered by the appellant which included hall rent and buffet dinner charges it is entitled to the benefit of Notification No.12/2001-ST as .....

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l is filed against Order-in-Revision dated 15.09.2009 in terms of which service tax demand of ₹ 2,94,502/- was confirmed along with interest, and penalty under Section 76 of the Finance Act, 1994 was also imposed. 2. The facts of the case are as under:- The appellant was issued a Show Cause Notice dated 18.09.2006 demanding service tax of ₹ 2,94,502/- under Mandap Keeper service. The primary adjudicating authority dropped the demand on the ground that the appellant was entitled to th .....

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dated 09.07.2004. Thus holding the commissioner passed the impugned order. 4. The appellant has contended that in its bills it had separately shown the hall rent and the charges for buffet dinners and has already paid service tax under Mandap Keeper service on the hall rent and was entitled to the benefit of Notification No.12/2003-ST as far as the charges for buffet dinners were concerned. It cited the judgement of CESTAT in the case of Sky Gourmet (P) Ltd. Vs. CST [2009 (14) STR 777 (Tri.-Ban .....

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ficial, social or business function; 1[Explanation.For the purposes of this clause, social function includes marriage;] (67) "Mandap keeper" means a person who allows temporary occupation of a Mandap for consideration for organizing any official, social or business function; 2[Explanation.For the purposes of this clause, social function includes marriage;] The taxable service is defined under section 65 (105) (m) ibid which is also reproduced below for convenience:- taxable service mea .....

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5 (105) (m) ibid clearly states that it includes the facilities provided or to be provided to the client in relation to such use and also the services if any provided or to be provided as a caterer . Thus, the catering provided by the appellant along with the service of use of mandap is clearly covered under the scope of the taxable service. It is worth noting that the buffet dinner charges which the appellant sought to exclude from the taxable value did not represent merely the cost of food the .....

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