2014 (1) TMI 1370

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....cate, for the Appellant. Shri Govind Dixit, DR, for the Respondent. ORDER A demand of Service Tax of Rs. 19,81,927/- is confirmed against the appellant along with interest and penalty under various sections. The appellant is registered for providing convention services and are paying Service Tax under that category. Participants of such convention normally book rooms for staying purpose. ....

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.... show that the said order of Commissioner (Appeals) stand appealed against. Learned Advocate places reliance on Tribunal's decision in the case of Rambagh Palace Hotels Pvt. Ltd. v. CCE, Jaipur - Final Order No ST/A/18/1012-Cus., dated 21-12-2011 [2013 (31) S.T.R. 480 (Tribunal)]. It stands held in the said decision as under : "After hearing both sides, we find that the Tribunal in the case of ....

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....lding inclusion of the hotel rooms rent into the value of Mandap Keeper service is not sustainable. The same is accordingly set aside the appeal is allowed with consequential relief to the appellant." 3. After hearing the learned DR and going through the impugned order, we find that the issue decided in the case of Mandap Keeper Service is equally applicable to convention service also stan....