Room rent exclusion from mandap keeper valuation failed where no proof of separate billing or receipt breakup was produced.

Room rent claimed in connection with booking banquet or conference halls was not allowed as an exclusion from the assessable value of mandap keeper service because the assessee produced no documentary proof of the quantum recovered, no separate billing, and no evidence that the rooms were provided complimentary. Earlier tribunal rulings on non-inclusion of room rent were held distinguishable on the facts, as the assessee also failed to establish any breakup of the consolidated consideration for the halls and related services. In the absence of such evidence, the claimed exclusion was rejected and the demand sustained.

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Issues: Whether the room rent received in connection with booking of banquet or conference halls was to be excluded from the assessable value for mandap keeper service when the assessee produced no evidence of the quantum of room rent or separate billing.

Analysis: The assessee relied on earlier orders and tribunal decisions holding that room rent is not includible in the value of mandap keeper service. Those authorities were distinguishable because, in the present case, no documentary proof was produced to show the amount of room rent recovered, whether the rooms were separately charged, or whether they were provided complimentary. The assessee also failed to establish the breakup of the consolidated consideration received for the halls and related services. In the absence of such evidence, the claimed exclusion could not be accepted.

Conclusion: The room rent was not excluded from the assessable value, and the demand was sustained. The appeal was decided against the assessee.

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