2018 (7) TMI 1601

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....aju, Advocate  For the Appellant Dr. J. Harish, AR For the Respondent ORDER Per : P. Anjani Kumar M/s. Woodlands Hotel (P) Ltd. (the appellants) runs a chain of hotels. The appellants were served a SCN dated 10.06.2005 alleging that they have wrongly availed the Notification of existing Service Tax to hotels during 20.12.2001 to 08.07.2004 and they failed to pay Service Tax for th....

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....ellants wherein was a satisfying meal. The brief issue in the matter is to see whether tea and snacks served by the appellants while performing the service of 'Mandap keeper' amount to satisfy meal. The learned Departmental Representative has submitted that the appellants did not give exact description of the snacks in the invoices or bills raised by them; therefore, it is difficult to include ....

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....r and their clients and is not unlimited like breakfast, the same has to be held as 'substantial and satisfying meal'. It is not that menu so agreed upon is required to be scrutinized in each and every case and wherever it is found to be on lesser side, the same has to be held as not satisfying meal. This exercise would not only be impracticable but would also be impossible. 3. Heard both sides....