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2016 (12) TMI 932 - CESTAT NEW DELHI

2016 (12) TMI 932 - CESTAT NEW DELHI - TMI - Mandap keeper service - appellant provided temporary occupation of their etc. and catering services to their members for a consideration on the occasion of official, social or business functions exclusively hosted by their members - Held that: - The primary condition for the services to be termed as “Mandap Keeper” services as per the definition of “Mandap Keeper” in section 56(90) of the Act is the existence of a client which is absent in the instant .....

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ervices of “Mandap Keeper” in terms of the section 65 of the Act at the material time and therefore, cannot be charged to service tax - appeal dismissed - decided against Revenue. - Appeal No.ST/672/2011-CU(DB) - FINAL ORDER No.55176/2016-CU(DB) - Dated:- 2-11-2016 - Ms. Archana Wadhwa, Member (Judicial) And Shri V. Padmanabhan, Member (Technical) Shri S.S. Jhani, DR for the Applicants Shri Anil Jain, CA for the Respondent Per Archana Wadhwa: Being aggrieved with the order passed by Commissioner .....

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s, and reiterated the grounds already taken up in the appeal memorandum. I have gone through the facts and circumstances of the case and submissions made by the appellant. I find that the only issue involved in the instant case is whether the services provided by the immovable property including furniture / fixtures, lawns, appellant such as letting out of halls, lawns, etc. and catering services exclusively to their members were covered under section 65(66) and 65(67) of the Act under the categ .....

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90) of the Act as the legal status of the members is the same as the club itself. The services provided by the appellant to their members have to be treated as the activities of a self-serving institution where members cannot be considered as clients of the appellant and cannot be equated with the normal commercial transactions of a mandap keeper with its customers. The primary condition for the services to be termed as Mandap Keeper services as per the definition of Mandap Keeper in section 56( .....

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e and not by any third person. I find that identical issue was extensively discussed and settled in the following judgments of the Hon ble High Court and Hon ble CESTAT: i) Saturday Club Limited Vs. Asstt. Commr. STC Calcutta 2006 (3) STR305 (Cal.) ii) Dalhousie Institute Vs. Asstt. Commr. STC Calcutta 2006 (3) STR 311 (Cal.) iii) India International Centre Vs. CST Delhi 2007 (7) STR 235 (Tri-Del). I also find in a recent judgment in the case of Sports Club of Gujarat Ltd. Vs. UOI2010 (20) STR 1 .....

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