2011 (8) TMI 310

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....he Appeal filed by Revenue is not maintainable. The letter also states it is too costly to appear for personal hearing in Delhi and the case may be decided on the basis of facts available on records. So we have taken up the case for decision and has gone through the records with the help of Ld. DR.   2. The Respondent is a partnership firm. The respondent had taken on lease from M/s Jai Krishna Club, Alwar (JKC for short), open land with area of approx. 4000 Sqr. Meters. 4 Rooms, a hall, one kitchen, office lobby etc and was letting out the premises for holding functions like marriage, trade fair, conference etc. Revenue was of the view that all such activities are covered by the entry in Finance Act 1994 for Mandap Keepers Service ....

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.... case of India Trade Promotion Organization Vs. CCE reported at 2004 (164) ELT 163- (Tri-Del).   5. Further he found that on some occasion the facility was rented out for events like dance, drama, music, training, conference of club members etc and he held that such events can not considered to be social functions in view of Tribunal s decision in Rangamandira Trust Vs. CCE-2006 (1) STR 30 and held that the value of Rs. 163765/ realized for dance events and Rs. 102134 realized for training are not taxable.   6. The Commissioner (Appeal) further held that the amounts realized by the Respondent should be considered as cum-tax amounts and liability should be reworked on that basis.   7. After making adjustments as per t....

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....Rangamandira Trust Vs. CCE 2007 (6) STR 381 (Tri. - Bang.).   11. The decision relied upon by the Appellant reported at 2006 (1) STR 30 was at stay stage. The matter has been finally disposed under the decision reported at CCE2007 (6) STR 381 (Tri. - Bang.), holding that the organizing dances is a social function and is covered by the entry for Mandap Keeper. In an appeal against this decision the Karnataka High Court upheld the decision on taxability as reported at 2010 (19) S.T.R. 648 (Kar.) but remitted the matter to reconsider the issue of penalty.   12. We follow the decisions of the Tribunal discussed above and hold that the rent charged for holding trade fairs is not liable to service tax but the rent received for hol....