https://www.taxtmi.com/caselaws?id=250346 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. en-us Fri, 02 May 2014 00:00:00 +0530 Sat, 17 Jan 2015 12:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250346 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. Case-Laws Service Tax Fri, 02 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250346