2016 (2) TMI 872

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....odh, Advocate For the Respondent : Mr. M.R. Sharma, DR ORDER PER MR. R.K. SINGH : Appeal is filed against Order-in-Revision dated 15.09.2009 in terms of which service tax demand of Rs. 2,94,502/- was confirmed along with interest, and penalty under Section 76 of the Finance Act, 1994 was also imposed. 2. The facts of the case are as under:- The appellant was issued a Show Cause N....

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....s contended that in its bills it had separately shown the hall rent and the charges for buffet dinners and has already paid service tax under "Mandap Keeper" service on the hall rent and was entitled to the benefit of Notification No.12/2003-ST as far as the charges for buffet dinners were concerned. It cited the judgement of CESTAT in the case of Sky Gourmet (P) Ltd. Vs. CST [2009 (14) STR 777 (T....

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....on; 2[Explanation.For the purposes of this clause, social function includes marriage;]" The taxable service is defined under section 65 (105) (m) ibid which is also reproduced below for convenience:- "taxable service" means any service provided or to be provided to any person, by a mandap keeper in relation to the use of mandap in any manner including the facilities provided or to be p....

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....represent merely the cost of food the deduction of which it could perhaps legitimately claim under the provisions of Notification No.12/2003-ST. The charges for buffet dinner included not only the cost of food but also the related services like crockery and cutlery, table service, etc. Therefore, the appellant's claim that the entire charges relating to buffet dinner should be excluded from the as....