https://www.taxtmi.com/caselaws?id=364084 The court held that service tax is not leviable on charges collected for booking rooms integrally used in connection with functions organized in adjacent gardens under a composite contract. It was determined that the charges for room rent under such contracts are not includible in the gross amount for service tax purposes. The assessee was not found liable for penal action under the Finance Act, 1994. The court upheld that renting hotel rooms does not fall under Mandap Keeper Services, and therefore, the charges for room rent are not taxable under service tax laws. The appeal was dismissed in favor of the assessee. en-us Wed, 08 Nov 2017 00:00:00 +0530 Fri, 14 Sep 2018 14:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364084 The court held that service tax is not leviable on charges collected for booking rooms integrally used in connection with functions organized in adjacent gardens under a composite contract. It was determined that the charges for room rent under such contracts are not includible in the gross amount for service tax purposes. The assessee was not found liable for penal action under the Finance Act, 1994. The court upheld that renting hotel rooms does not fall under Mandap Keeper Services, and therefore, the charges for room rent are not taxable under service tax laws. The appeal was dismissed in favor of the assessee. Case-Laws Service Tax Wed, 08 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364084