9911796707
TMI Blog2018 (7) TMI 1601X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant Dr. J. Harish, AR For the Respondent ORDER Per : P. Anjani Kumar M/s. Woodlands Hotel (P) Ltd. (the appellants) runs a chain of hotels. The appellants were served a SCN dated 10.06.2005 alleging that they have wrongly availed the Notification of existing Service Tax to hotels during 20.12.2001 to 08.07.2004 and they failed to pay Service Tax for the period from 09.07.2004 to 31.01.2005. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he brief issue in the matter is to see whether tea and snacks served by the appellants while performing the service of 'Mandap keeper' amount to satisfy meal. The learned Departmental Representative has submitted that the appellants did not give exact description of the snacks in the invoices or bills raised by them; therefore, it is difficult to include whether the same amounted to a satisfy meal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ke breakfast, the same has to be held as 'substantial and satisfying meal'. It is not that menu so agreed upon is required to be scrutinized in each and every case and wherever it is found to be on lesser side, the same has to be held as not satisfying meal. This exercise would not only be impracticable but would also be impossible. 3. Heard both sides and perused the records of the case. 4. We ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellants is not applicable to the instant case. Whereas the issue discussed in the 'Welcome Hotel' was high tea which is normally a replacement for dinner; the issue in the impugned case is a 'snack' which is normally eaten between the meals. Snack cannot be a substantial and satisfying meal. 6. In view of the above, we reject the appeal. ( Operative portion of the Order was pronounced in Open ..... X X X X Extracts X X X X X X X X Extracts X X X X
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