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    <title>2017 (4) TMI 948 - CESTAT NEW DELHI</title>
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    <description>The Tribunal held that charges for letting out hotel rooms in connection with &quot;Mandap Keeper Services&quot; should not be included in the service tax liability. Citing a previous case, it determined that hotel rooms are distinct from mandaps, leading to the order being set aside in favor of the appellant-assessee. The Revenue&#039;s appeal for penalties was dismissed, providing relief to the appellant.</description>
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      <link>https://www.taxtmi.com/caselaws?id=341978</link>
      <description>The Tribunal held that charges for letting out hotel rooms in connection with &quot;Mandap Keeper Services&quot; should not be included in the service tax liability. Citing a previous case, it determined that hotel rooms are distinct from mandaps, leading to the order being set aside in favor of the appellant-assessee. The Revenue&#039;s appeal for penalties was dismissed, providing relief to the appellant.</description>
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