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    <title>2017 (1) TMI 38 - CESTAT NEW DELHI</title>
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    <description>The Tribunal dismissed the Revenue&#039;s appeal, upholding the decisions of the Commissioner (Appeals) that room rent and charges for meals and beverages supplied in connection with convention services should not be included in the value for service tax purposes. The Tribunal found that room rent is a distinct activity not related to convention services, and the supply of food and beverages is separate and subject to VAT, not service tax. Therefore, the charges for room rent and meals/beverages were deemed not taxable under convention services for service tax.</description>
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    <pubDate>Fri, 23 Dec 2016 00:00:00 +0530</pubDate>
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      <title>2017 (1) TMI 38 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=336958</link>
      <description>The Tribunal dismissed the Revenue&#039;s appeal, upholding the decisions of the Commissioner (Appeals) that room rent and charges for meals and beverages supplied in connection with convention services should not be included in the value for service tax purposes. The Tribunal found that room rent is a distinct activity not related to convention services, and the supply of food and beverages is separate and subject to VAT, not service tax. Therefore, the charges for room rent and meals/beverages were deemed not taxable under convention services for service tax.</description>
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      <pubDate>Fri, 23 Dec 2016 00:00:00 +0530</pubDate>
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