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    <title>2018 (4) TMI 1508 - CESTAT NEW DELHI</title>
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    <description>The appeals were filed against the order-in-appeal passed by the Commissioner (Appeals), GST, Customs &amp;amp; Central Excise, Bhopal, with a delay of 15 and 17 days respectively. The delay was condoned, and the appeals were admitted. The Tribunal confirmed the tax liability on food and beverage charges in hotel services, holding that charges for buffet dinner are taxable services. The appellants&#039; claim to exclude buffet dinner charges from assessable value was rejected. However, they were allowed a 40% abatement on the gross value under Notification No. 12/2001-ST. Consequently, both appeals were dismissed.</description>
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    <pubDate>Tue, 10 Apr 2018 00:00:00 +0530</pubDate>
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      <title>2018 (4) TMI 1508 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=359397</link>
      <description>The appeals were filed against the order-in-appeal passed by the Commissioner (Appeals), GST, Customs &amp;amp; Central Excise, Bhopal, with a delay of 15 and 17 days respectively. The delay was condoned, and the appeals were admitted. The Tribunal confirmed the tax liability on food and beverage charges in hotel services, holding that charges for buffet dinner are taxable services. The appellants&#039; claim to exclude buffet dinner charges from assessable value was rejected. However, they were allowed a 40% abatement on the gross value under Notification No. 12/2001-ST. Consequently, both appeals were dismissed.</description>
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      <pubDate>Tue, 10 Apr 2018 00:00:00 +0530</pubDate>
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