2019 (5) TMI 1410

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....r the Appellant Shri. A. Mishra, Authorized Representative for the Respondent ORDER PER: RAJU This appeal has been filed by the M/s Welcome Hotel Vadodara against demand of service tax, interest and imposition of penalty under Section 76 of the Finance Act, 1994. 2. Ld. Counsel for the appellant pointed out that there hotel providing various services like health club and fitness cen....

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....was entitled to abatement calculated at 60% of gross amount charged, subject to the condition that no credit is availed of Service Tax paid on input services, excise duty paid on inputs/capital goods, used to be providing capital service under Cenvat Credit Rules, 2004. He pointed out that the SCN issue by Revenue for the period October 2008 to September 2009 holding that the appeal are not entitl....

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....Repair and maintenance (telephone lines, laundry, air conditioning, etc), Internet café, contract services (Security services), Technical consultancy services (services used running the hotel), Advertisement services, rent a hotel counter service etc. He argued that none of this at any relation to the mandap keeping services and thus the benefit of Notification No. 1/2006-ST cannot be denie....

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....ation No. 1/2006-ST. In the instance case, the appellant have admittedly availed CENVAT credit of Telephone services, Repair and maintenance (telephone lines laundry, air conditioning, etc), Internet café, contract services (Security services), Technical consultancy service (services used running hotel), Advertisement services, rent a hotel counter service etc. It is apparent that the servi....