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TMI Blog2017 (5) TMI 465X X X X Extracts X X X X X X X X Extracts X X X X ..... eals. The issue involved in both the appeals is the same and hence disposed off by a common order. 2. The relevant facts that arise for consideration are during the period July 1998 to September 1999 the appellant herein were providing rooms for corporate clients for holding conferences, meetings, etc. It is the case of Revenue in the show cause notice that appellant should have discharged service tax liability under the category of Mandap Keeper Service for the relevant period as they had extended the conference room to their clients for holding meetings, etc. Appellant contested the show cause notice on the ground that they are not charging separately for the conference room and hence they are not covered under Mandap Keeper Service as t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nly conference facilities to any customers unless such customers had booked rooms with the appellant and the clientele of the appellant is typically corporate customers who book rooms in bulk but when they book rooms they use the other facilities like swimming pool, gymnasiums, conference hall. It is his submission that Revenue wants to charge service tax on some part of the amount towards usage of the conference halls under the Mandap Keeper Service which they are contesting. It is his submission that on the very set of facts for the earlier period, was resolved between the appellant and the department by an adjudication order dated 28/04/2004, wherein the appellant presented before the adjudicating authority all the details and after scru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt order appellant are producing sample copies of the invoices and statements of sales to various clients to establish that they have not charged specifically for hiring of conference hall and takes us through the sample invoice and also submits that luxury tax has been computed and produced VAT returns to evidence the same. He would submit that once luxury tax on room rent and VAT are paid on sale of food, the services rendered is certainly not Mandap Keeper Service and this law is settled by the Tribunal in the case of Merwara Estates v. Commissioner of Central Excise, Jaipur 2009 16 STR 268 (Tri. Del.) and Rambagh Palace Hotels Pvt Ltd v. Commissioner of Central Excise, Jaipur 2013 (31) STR 480 (Tri.Del.). He would also submit that in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... made, on merits, for production of further evidence/material relevant to the controversy in hand. We find that the appellant has filed Miscellaneous Application Nos.ST/MA(Ors.) 92180/ & 92181/2017 in pursuance to such a direction of the Hon'ble High Court and adduced additional evidence in the form of invoices, VAT returns and order-in-original of adjudicating authority passed in adjudication proceedings in 2004. On perusal of the annexure with the miscellaneous applications, we find that the documents are necessary to arrive at a conclusion in this matter, hence Miscellaneous Applications are allowed. We find that the invoices are specifically in the name of corporate clients and the invoices indicate only the amounts charged by them for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons in hotels is entirely different from 'Mandap Keeper Service'. We reproduce ratio of the Tribunal decision in the case of Rambagh Palace Hotels Pvt Ltd (supra):. "4. After hearing both sides we find that the Tribunal 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 organise function in the hotel is an activity entirely different from the mandap keeper activity. The definition of M ..... X X X X Extracts X X X X X X X X Extracts X X X X
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