2017 (4) TMI 948

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....(Technical) Mr. Pradeep Jain, CA for the Appellant Mr. Sanjay Jain, DR for the Respondent Per B. Ravichandran: These two appeals are against common impugned order dated 30.10.2012 of Commissioner (Appeals) Jaipur-II. The Revenue also filed appeal against the said order aggrieved by non-imposition of penalty under Section 76 of Finance Act, 1994. The assesses-appellant also filed the cr....

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.... guest cannot be taxed under "Mandap Keeper Services". The appellant-assessee are discharging service tax on the consideration received for letting out the garden area/mandap to conduct marriage and other ceremonies. The fact that the rooms were booked or were occupied by the guests of the person who hired the mandap, by itself cannot make the rooms as part of mandap for service tax purposes. The ....

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....modating the guests. We find the reasons adopted by the lower authorities is without legal basis. The Tribunal examined similar set of facts and held that such room charges for letting out the rooms in the hotel cannot be included in the 'Mandap Keeper Service' for service tax liability. Reference can be made to the decision of the Tribunal in the case of Rambagh Palace Hotels Pvt. Ltd. Vs. Commis....