TMI Blog2017 (4) TMI 948X X X X Extracts X X X X X X X X Extracts X X X X ..... bunal examined similar set of facts and held that such room charges for letting out the rooms in the hotel cannot be included in the ‘Mandap Keeper Service’ for service tax liability - Reference can be made to the decision of the Tribunal in the case of Rambagh Palace Hotels Pvt. Ltd. Vs. Commissioner of Central Excise, Jaipur, [2013 (12) TMI 556 - CESTAT NEW DELHI] - appeal allowed - decided in f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er the category Mandap Keeper Services . They were register with the Department to discharge service tax on the same. The dispute in the present case relates to the nonpayment of service tax on the consideration received by the assessee-appellant for the hotel rooms hired by the persons at the time of hiring the mandap/garden area to conduct marriage etc. The lower authorities held that the room ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Revenue he submitted that the ld. Commissioner (Appeals) erred in not imposing penalty under Section 76 of the Finance Act, 1994. During the period prior to the amendment of Section 78, penalties under both the sections are leviable. 5. We have heard both the sides and perused the appeal the records. We find that the department held the view that the charges collected for letting out roo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the case of Merwara Estates V. C.C.E., Jaipur reported in 2009 (16) S.T.R. 268 (Tri. Del.) has held that renting of hotel rooms cannot be held to be covered by the definition of Mandap Keeper inasmuch as the hotel has an identity, personality and function quite distinguishable from that of a mandap. In any case, we find that the activity of giving hotel rooms to the customers, who might o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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