2014 (8) TMI 296

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....Dewalwar, Addl. Commissioner PER : S.S.Kang Heard both sides. Common issue is involved, therefore the appeals are being taken up together. 2. The appellants challenge the present demand confirmed on the ground that the appellants provided Mandap Keeper service. 3. The contention of the appellants is that the appellants are running Hotel alongwith Banquets Hall and Conference Hall for social fu....

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....en into consideration 80% of the total charges towards room rent. The earlier order is not challenged by the Revenue, hence in view of the earlier order, 80% of the amount is to be considered towards room rent. 4. Revenue submitted that the appellants are giving Banquets Hall and Conference Hall for organizing functions and receiving a lumpsum amount. The appellants have not produced any evidence....