2013 (12) TMI 556

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....e, for the Appellant. Shri R.K. Gupta, AR, for the Respondent. ORDER After dispensing with the condition of pre-deposit of service tax and penalty, we proceed to decide the appeal itself with the consent of both sides, inasmuch as the disputed issue stands decided by the precedent decision of the Tribunal. 2. After hearing both sides, we find that the appellant is engaged in provi....

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....e the present appeal. 3. On going through the order of the Commissioner (Appeals), we find that he has held that the value of renting charges from customers in respect of the rooms booked by the appellants for the purpose of marriage, conference and meetings under the composite contract are required to be included in the value of the mandap keeper services and the service tax is required t....

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....a Estates v. C.C.E., Jaipur reported in 2009 (16) S.T.R. 268 (Tri.-Del.) has held that renting of hotel rooms cannot be held to be covered by the definition of 'Mandap Keeper' inasmuch as the hotel has an identity, personality and function quite distinguishable from that of a mandap. In any case, we find that the activity of giving hotel rooms to the customers, who might organise function in the h....