TaxTMI 
TaxTMI 
2017 (6) TMI 512
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.... ORDER Per B. Ravichandran The appellants are engaged in providing taxable services under the category of "Mandap Keeper Services". They are duly registered with the Department and discharging service tax liability. 2. The dispute in the present appeal is with reference to liability of the appellant to pay service tax in respect of considerations received towards room rents for the rooms booked....
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....he Finance Act, 1994. On appeal, by the impugned order, the Commissioner (Appeals) upheld the original order, except for setting aside the penalty imposed under Section 76. 3. Ld. Counsel for the appellant submitted that they have discharged service tax on the considerations received towards renting of marriage garden under the category of "Mandap Keeper Services". They are also running a hotel w....
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....his Tribunal earlier. By the Final Order No.52293-52295/2017 dated 10.03.2017, the Tribunal held that letting out of the rooms in the hotel cannot be included in the "Mandap Keeper Services" for service tax liability. The relevant portion of the decision is reproduced below:- "5. We have heard both the sides and perused the appeal the records. We find that the department held the view that the ch....
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....es we find that the Tribunal in the case of Merwara Estates V. C.C.E., Jaipur reported in 2009 (16) S.T.R. 268 (Tri. - Del.) has held that renting of hotel rooms cannot be held to be covered by the definition of 'Mandap Keeper' inasmuch as the hotel has an identity, personality and function quite distinguishable from that of a mandap. In any case, we find that the activity of giving hotel rooms to....