2014 (3) TMI 904

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....Chandrasekharan: The appeal and stay petition are directed against Order-in-Original No. 06/RKS/ST/P-I/2013 dated 09/03/2013 passed by the Commissioner of Central Excise, Pune -I. 2. Vide the impugned order a service tax demand of Rs. 1,11,85,317/- has been confirmed against the appellant M/s. Dukes Retreat Ltd. for the period 2007-08 to 2011-12 (up to April 2011) under the category of Mandap Ke....

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....decision of this Tribunal in the case of Rambagh Palace Hotels Pvt. Ltd. vs. Commissioner of Central Excise, Jaipur 2013 (31) S.T.R. 480 (Tri. - Del.) wherein it was held that value of room charges booked for the purpose of marriages, conferences, etc is not includable in the Mandap Keeper Services and renting out hotel rooms does not fall within the purview of Mandap Keeper Service. In view of th....