TMI Blog2018 (6) TMI 931X X X X Extracts X X X X X X X X Extracts X X X X ..... ame. Demand do not sustain - appeal allowed - decided in favor of appellant. - Appeal Nos. ST/438/2012,86123/2015 - Order No. A/86754-86755/2018 - Dated:- 8-6-2018 - Hon ble Mr. Ramesh Nair, Member ( Judicial ) And Hon ble Mr. Raju, Member ( Technical ) Shri S.S. Gupta, C.A., for appellant Shri M.K. Sarangi, Joint Commissioner and Shri Dilip Shinde, Assistant Commissioner (ARs), for respondent ORDER Per: Ramesh Nair The brief facts of the case are that the Appellant were issued SCNs dated 22.06.2011 and 23.03.2013 alleging that the appellant is rendering Convention Service and is raising bills for the same; that while raising bills for Conference the bill given further details of service provide such as room ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... als), Pune-I who though upheld the adjudication order but held that since the service provided by appellant include catering service, the abatement in terms of Notification No.1/2006-ST dated 01.06.2006 as amended would be available. The appellant has filed the present appeals against aforesaid OIO dated 15.03.2012 passed by the Commissioner Central Excise, Pune-I and OIA dated 19.05.2015 passed by the Commissioner (Appeals), Pune-I. 2. Ld. C.A., Shri S. S. Gupta, appearing for Appellant submits that the appellant are engaged in providing different types of services which are taxable under event management, real estate, beauty parlour, construction etc. They own a hotel at Ambey Village which has facilities like sightseeing, boating, adv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n ble Supreme Court reported in 2006 (3) STR 260 (SC), to support his submission that the service tax is not payable. 4. We have carefully gone through the case records and submission made by both the sides. We find that the appellants are not engaged in providing any Convention Service. We find that the appellant had rented room and has discharged service tax liability whenever the service tax is applicable. Further, no separate charges for Convention Center have been charged and the use has been complementary. The demand has been computed on notional basis. We find that since use of convention room is complementary therefore no service tax can be charged on the same. Our view is also based upon Tribunal judgment in case of : (i) Du ..... X X X X Extracts X X X X X X X X Extracts X X X X
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