TaxTMI 
TaxTMI 
2019 (9) TMI 670
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....provider 01.04.03 to 31.03.05 4,48,907 3 Advertising agency services Advertising Agency Service Service recipient 18.04.06 to 31.03.07 34,269 4 Design and consultancy charges Interior Decorator Service Service recipient 18.04.06 to 31.03.07 10,14,904 5 Reservation expenses, Hyatt Gold Passport, Hyatt Chain services Maintenance or Repair Service Service recipient 18.04.06 to 31.03.07 63,69,613 6 Subscription and maintenance of software Management or Repair Service Service recipient 18.04.06 to 31.03.07 2,81,204 7 Fee paid to M/s Hayatt International Asia Pacific Ltd. for operation of the hotel Management Consultancy Service Service recipient 18.04.06 to 31.03.07 1,01,26,404 8 Miscellaneous payments to M/s Hayatt International Asia Pacific Ltd. in connection with operation of the hotel Business Auxiliary Service Service recipient 18.04.06 to 31.03.07 25,91,035 Total 2,14,61,690 2. The impugned order seeks to appropriate an amount of Rs. 63,61,691/- against the demand that was confirmed and so an amount of Rs. 1,50,99,999/- remained pending for recovery. The order also direc....
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.... on reverse charge basis on expenditure incurred by the Appellant 5 'Advertisement agency service' Various payments made in foreign currency towards: (a) Hyatt chain services (b) Other third party service providers for publishing/ flashing of advertisement at international level 1.10.2002 to 31.03.2007 57,60,387/- The expenditure booked under the head 'advertisement expenses' is consideration for 'advertisement agency service'. The Appellant as service receiver is liable under 2(1)(d)(iv) 6 'Interior decorator service' Amount paid in foreign currency to overseas interior decorators 1.10.2002 to 31.03.2007 21,95,647/- The expenditure booked under the head 'design & consultancy charges' is consideration for 'interior decorator service'. 7 Business Auxiliary service Various payments made in foreign currency towards: (a) Hyatt Gold Passport Program (b) Hyatt Chain services (c) Hyatt Reservation Services (d) Other booking/travel agents 1.7.2003 to 31.3.2007 1,14,04,857/- Payments made on account of promotion and marketing of services provided by the Appellant and hence, liable to tax under 'business auxiliary service'. The Appellant is ....
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....ber, 1993, by and between ASIAN HOTELS LIMITED (the owner") organized in India, and HYATT INTERNATIONAL -ASIA PACIFIC, LIMITED ("Hyatt"), a company organized in Hong Kong, and a wholly-owned subsidiary of Hyatt International Corporation ("H.I."). WHEREAS, Owner owns the existing 535 room hotel located at Bhikaji Cama Place, M.G. Marg, New Delhi-110 066, India, and presently operated under the name of "Hyatt Regency Delhi" (the "Hotel") and wishes to maintain the Hotel under standards comparable to those prevailing in "Hyatt Regency" hotels throughout the world; -------------------- WHEREAS, Owner agrees that, in order to achieve better sales and marketing within India and the international worldwide markets; and to achieve the technology transfer of professional international hotel management systems and operating-standards for hotels and the largest innovations in computerized property management systems for the Hyatt Regency Delhi, Owner would like to engage the services of Hyatt to provide such sales and marketing and management services; and WHEREAS, Hyatt is willing to provide such sales and marketing and management services to the Hotel, and to allow the Hotel to use ....
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....ed in the Revenue of the Hotel. Section 4. Management Services. Without limiting the generality of the foregoing, during the Operating Term Hyatt, through the General Manger, shall, in consideration of its fees and subject to reimbursement of its expenses as hereinafter provided, inter-alia, (a) Ask for, demand, collect and give receipts for all charges, rents and other amounts due from guests, patrons, tenants, sub-tenants, concessionaries and other third parties providing services to guests of the Hotel and, when desirable or necessary, cause notices to be served on such guests, patrons, tenants, sub-tenants and concessionaries to quit and surrender space occupied or used by them; (b) Arrange for association with one or more credit card systems in conformity with H.I. 's general policy in such regard; (c) Establish the purchasing policies for the standards, quality, specifications and timely deliveries of all purchases and further establish, with the assistance of Owner, purchasing policy for the selection of suppliers and negotiate supply contracts to assure purchases on the best available terms; (d) Arrange for the purchase of utilities, equipment maintenance, telepho....
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....of the Hotel to review by internal auditors of H.I. or its affiliates; and (o) Maintain and enhance the computer software for the hotel operations management system. Section 5. Operating Bank Accounts(s). Owner shall, by resolution of its Board of Directors, open three bank accounts in the commercial bank designated by Owner and in the trade name of Hyatt Regency Delhi" (Operating Account "A", Operating Account "B" and a "Foreign Currency Account") (hereinafter called the "Hotel Operating Accounts"). All funds received from the operations of the Hotel shall be deposited into Operating Account "A" and all disbursements of the entire cost and expense of maintaining, conducting and supervising the operation of the Hotel shall be made from Operating Account "B". All foreign currency receipts shall be deposited and all foreign currency remittances shall be made from the Foreign Currency Account. The Hotel Operating Accounts shall be operated by such employees of the Hotel who shall be nominated by, and whose signatures shall be authorized by, Hyatt. ------------------------ Section 7. General Manager's Right to Contract. In order to carry out his duties under this agreement, the....
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....y reason of their management, supervision, direction and operation of the Hotel for Owner, Hyatt and/or the General Manger may so inform third parties with whom they deal on behalf of Owner and may take any other reasonable steps to carry out the intent of this paragraph. Section 10. Hyatt's Right to Reimbursement. During the term of this agreement, Hyatt may elect to advance or to cause H.I. or any of its affiliates to advance it own funds in payment of any costs and expenses incurred for the benefits of the hotel operation that Hyatt and/or the General Manager shall have the right or the obligation to incur or cause to be incurred in accordance with the provisions of this agreement, (a) whether incurred (i) separately and distinctly from costs and expenses incurred on behalf of other hotels of Hyatt or H.I. or its affiliates (hereinafter collectively called the "H.I. group") or (ii) in conjunction therewith (including, without limitation, insurance premiums, advertising, business promotion, training and internal auditing programs, social benefits of the H.I. group for which employees of the Hotel may be eligible, attendance of such employees at meetings and seminars conducted b....
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....enefits; (b) negotiate, with the full cooperation, assistance and participation of Owner, with the Labour Union, the employees, collective bargaining agreement; (c) determine, in consultation with Owner, the range of the annual salary increase for all the employees of the Hotel, including the Executive Committee members and key executives; (d) determine, in consultation with Hyatt and Owner, annual salary increases and other benefits of ht Executive Committee members; (e) determine the annual salary increase and other benefits of other key executives; ARTICLE IV MANAGEMENT FEES AND OWNER'S PROFIT DISTRIBUTION Section 1. Hyatt's Fees. Subject to the provisions of subsection 1(C) of this Article, during the Operating Term Hyatt shall be entitled to receive: A. Monthly as its sales and marketing fee an amount equal to three percent (3.0%) of the gross room revenue of the Hotel, and B. Quarterly, as its management service fee, seven percent (7.0%) of the Gross Operating Profit of the Hotel, as defined in Article V. C. In the event in any fiscal year, Hyatt's combined annual Sales and marketing fees and Management Service fee ("Combined Fees"), per Subsections (A) and (B) abov....
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....MENT CONSULTANCY SERVICE 8. The findings recorded by the Commissioner under this head are contained in paragraph 31.3 of the order of the Commissioner and the relevant portion is as follows:- "Now I perused the definition of Management Consultant Service. In terms of Section 65(65) of the Act "management or business consultant" means any person who is engaged in providing any service, "either directly or indirectly, in connection with the management of any organization or business in any manner" and includes any person who renders any advice, consultancy or technical assistance, in relation to financial management, human resources management, marketing management, production management, logistics management, procurement and management of information technology resources or other similar areas of management." On perusal of contents of the Agreement held between the party and M/s HIAPL, Hong Kong regarding the 'Sales & Marketing and Management Service Agreement' and meaning of the 'Management or Business Consultant service' as provided in Section 65(65) of the Act, it is axiomatic that the payments in foreign currency on account of management fee to M/s HIAPL, Hong Kong are square....
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....ment service; (iii) Section 65(105)(r) of the Finance Act, 1994 the Act defines "taxable service" for management consultant to mean any service provided or to be provided, to any person, by a management consultant in connection with the management of any organization or business, in any manner. It has been emphasized that this taxable service encapsulates three propositions, namely - (a) The service should be provided by a management consultant (b) The service should be provided in connection with the management of any organization or business and (c) The service can be provided in any manner without any restriction; (iv) The definition of 'management consultant' under Section 65(65) of the Act contains two parts, namely, "means" part and "includes" part. In such a situation, the "includes" part would expand the meaning as contained in the "means" part by way of including various persons, categories, or things, which would not otherwise have been included in the "means" part; (v) Apart from management of any organization contained in the "means" part of the definition, the definition also includes, in its "includes" part, any person who renders any advice, consultancy o....
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....nt, logistics management, procurement and management of information technology resources or other similar areas of management". 16. In the present case, as the period in dispute is from 18 April, 2006 to 31 March, 2007, the definition of 'management consultant', as it stood prior to 01 June, 2007 would be relevant. 'Management consultant' has been defined to mean any person who is engaged in providing any service in connection with the management of any organisation in any manner and includes any person who renders any advice, consultancy or technical assistance, in relation to financial management, human resources management, marketing management, production management, logistics management, procurement and management of information technology resources or other similar areas of management. 17. To appreciate, whether the service provided by Hyatt International to the Appellant would fall under the category of "management consultant", it would be necessary to examine the relevant terms of the agreement. These have been referred to in paragraph 6 of this Order. The relevant provisions are, however, highlighted and they are as follows : (i) Hyatt International through the General....
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....ice' means any service provided or to be provided to a client, by a management consultant in connection with the management of any organization in any manner." 20. It is difficult to comprehend, on a plain reading of the agreement, that Hyatt International is providing any service to the Appellant as a 'management consultant'. 21. In this connection, it would be appropriate to refer to a decision of the Mumbai Tribunal in Indian Hotels Co. Ltd. The Appellant, Indian Hotels Co. Ltd., had filed an appeal before the Tribunal against the order demanding Service Tax under the category of 'management consultant' service. The Appellant was running a business of hotels in the name of 'Indian Hotels Co. Ltd. M/s Lokhandwala Hotels Pvt. Ltd. was also running a hotel in the name of 'Regent Hotel' but it was running at huge losses. The hotel business of 'Regent Hotel' was acquired by the Appellant in terms of an agreement. A learned Member of the Tribunal, after analyzing the various terms of the agreement, observed that the Appellant was performing the activity of 'management of hotel' and was not required to do any advisory service. Thus, the Appellant was not providing any 'management con....
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.... to refer to a decision of the Tribunal in Basti Sugar Mills Co. Ltd. The Appellant was engaged in the manufacturer of sugar. Under an agreement dated 28 September, 2001 with Indo Gulf Industries Ltd., it took over the management of the sugar mill of Indo Gulf Industries Ltd. situated at Maizapur. The Department treated the said agreement as 'management consultant' agreement and demanded Service Tax. The Tribunal, after pursuing the clauses of the agreement, found that the Appellant had actually been entrusted with the operation of the factory and that the clauses of the agreement enabled the Appellant to perform the operation of the factory smoothly. The agreement was also not for any advice or consultancy. The relevant portion of the decision is reproduced below : "2. The contention of the appellant is that the agreement was not a Consultancy Agreement but a Management Agreement and the revenue authorities are in error in treating the agreement as a Consultancy Agreement. It is also being pointed out that this Tribunal dealt with a similar case in its decision in the case of Rolls Royce Industries Power (I) Ltd. v. CCE, Vishakhapatnam as reported in 2006 (3) S.T.R. 292 (Tri.) =....
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...., and the second is contained in the "includes part". The "includes part" expands the meaning contained in "means part" by including various categories or things not otherwise included in the "means part". Thus, on a complete reading of the definition, the service rendered by Hyatt International to the Appellant would be a service provided by a 'management consultant' which would be subjected to levy of Service Tax. 26. It is not possible to accept the contention of the learned Authorized Representative of the Department. What has to be examined is the definition of a 'management consultant' under Section 65(65) of the Act. The 'means' part provides that any person who is engaged in providing any service, either directly or indirectly, in connection with the management of any organization would be a 'management consultant'. Thus, it is necessary that the person should be engaged in providing any service in connection with the management of any organization. Such a person would not be a person actually managing the affairs of the organization. In the 'includes' part, a person who renders any advice, consultancy or technical assistance in relation to the areas of management would al....
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....ion with the management of the organization, but also a person who is actually managing the organization. The decision of the Bombay High Court in Oil & Natural Gas Corporation Ltd. holding that 'directly' or 'indirectly' has a wide import would, therefore, not come to the aid of the Department. 29. Learned Authorized Representative also placed reliance on the judgment of the Supreme Court in Renusagar Power Company Ltd. v/s General Electric Company and Anr 1985 AIR 1156, 1985 SCR (1) 432 to contend that expressions such as "arising out of" or "in respect of" have a wide amplitude as also the judgment of the Allahabad High Court in Indian Coffee Workers Co-operative Society Limited v/s C.C.E. & S.T., Allahabad 2014 (34) S.T.R. 546 (All.). 30. These judgments would not help the Respondent. A perusal of the definition of the 'management consultant' in Section 65(65) of the Act would indicate that what is contained in the 'includes' part is a person who renders any advice, consultancy or technical assistance in relation to certain areas of management. It is the advice, consultancy or technical assistance which has to be in relation to the areas of management. Hyatt International, as....
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....service', but are part and parcel of the overall agreement for operation and management of the hotel. In any case, the impugned order does not justify the charges towards any specific activity specified in the definition of 'business auxiliary service' under section 65(19) of the Act. In fact, no finding has been given as to the specific sub-clause under which the alleged demand has been confirmed. It has also been submitted that such reimbursements are made to Hyatt International on actual basis and do not form part of value of any taxable service. In this regard, reliance has been placed on decision of Delhi High Court in Intercontinental Consultants & Technocrats Private Limited vs Union of India 2013 (29) STR 9 (Del.) as confirmed by the Supreme Court in Union of India vs Intercontinental Consultants & Technocrats Private Limited 2018 (10) GSTL 401 (SC). 35. The learned Authorized Representative of the Department has, however, supported the findings recorded by the Commissioner under this head. 36. It has to be examined, whether demand of Service Tax on the expenses reimbursed to Hyatt International under the category of 'business auxiliary service' is justified or not. The p....
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....e Act was considered and explained by the Supreme Court in Intercontinental Consultants. The appellant therein was providing consulting engineering services. It received payment not only for the services provided by it but was also reimbursed for the expenses incurred by it on air travel, hotel stay, etc. It paid service tax on the amount received by it for services rendered to its clients but did not pay any service tax in respect of expenses incurred by it which were reimbursed by the clients. A show cause notice was issued to it to explain why service tax should not be charged on the gross value including reimbursable and out of pocket expenses. The provisions of Rule 5(1) of the Rules were resorted to for this purpose. A Writ Petition was filed challenging the vires of Rule 5 as being unconstitutional as well as ultra vires the provisions of Section 66 and 67 of the Act. The High Court of Delhi accepted the said contention and declared Rule 5 to be ultra vires the provisions of Section 66 and 67 of the Act. The High Court noted that both the amended and unamended Section 67 authorised the determination of value of taxable services for the purpose of charging service tax under S....
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....charged for providing "such" taxable services and so any other amount which is calculated not for providing such taxable service cannot be a part of that valuation as the amount is not calculated for providing "such taxable service". This according to the Supreme Court is the plain meaning attached to Section 67 either prior to its amendment on 1 May, 2006 or after this amendment and if this be so, then Rule 5 went much beyond the mandate of Section 67. The Supreme Court, therefore, held that the value of material which is supplied free by the service recipient cannot be treated as "gross amount charged" as that is not a "consideration" for rendering the service. 41. In this view of the matter, expenses which are reimbursed, cannot be subjected to levy of Service Tax under 'business auxiliary service'. The confirmation of the demand under the head, therefore, cannot be sustained. SERIAL NO. 6 SUBSCRIPTION AND MAINTENANCE OF SOFTWARE --- MAINTENANCE OR REPAIR SERVICES 42. The findings recorded by the Commissioner under this head are contained in paragraph 30.2 of the Order and the relevant portion is as follows : "On perusal of the party's submissions, I do not find any force....
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.... properties, whether immovable or not; (b) maintenance or repair of properties, whether immovable or not; or (c) maintenance or repair including reconditioning or restoration, or servicing of any goods, excluding a motor vehicle." 47. It is w.e.f 01 June, 2007, that the following Explanation was added: "Explanation - For the removal of doubts, it is hereby declared that for the purposes of this clause, "goods" includes computer software." 48. It would be appropriate at this stage to refer to the Circular dated 17 December, 2003 that was issued by the Board. The Circular examined, as to whether organizations engaged in design, development and maintenance of Software who enter into Annual Maintenance contract for maintenance of the software, are exempt from Service Tax or not. It was provided in the Circular that maintenance of software would not be chargeable to Service Tax under the category of 'maintenance or repair'. The Circular dated 17 December, 2003 is reproduced below : "CIRCULAR NO. 70/19/2003-ST, DATED 17-12-2003 An issue has been raised whether the organisations who are engaged in design, development and maintenance of Software and enter into Annual Maintenance....
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....operty has been incorporated on media for the purpose of transfer and software and media cannot be split up. Therefore, sale of computer software falls within the scope of sale of goods. Supreme Court has also observed that they are in agreement with the view that there is no distinction between branded and unbranded software. 3. Branded software, also known as canned software, sold off the shelf, is transferred in a media and is sold as such and the Supreme Court has decided that such branded software falls within the definition of goods. In the case of unbranded / customized software, the supplier develops the software and thereafter transfers the software so developed in a media and it is taken to the customer's premises for loading in their system. Thus, in the case of unbranded / customized software also, the intellectual property namely software is incorporated in a media for use. Supreme Court has held that software in a media is goods. 4. Any service provided to a customer by any person in relation to maintenance or repair is leviable to service tax under section 65(105) (zzg) of the Finance act , 1994. "Maintenance or repair" is defined under section 65(64) of the said....
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....that software amounts to 'goods' and therefore, the maintenance of software will attract maintenance charges liable for service tax. 7. ............But the question for consideration is, till passing of the Finance Act, 2007 in the light of specific exemption of information technology from the purview of 'business auxiliary service' under the respective Finance Acts, whether the impugned circular issued by the second respondent can have the effect of imposing the liability of service tax or otherwise and whether the circular issued by the second respondent can be read in supercession of the statutory provisions of the Finance Acts in the respective financial years. 8. Therefore, on fact, it is clear that till the advent of the Finance Act, 2007, the information technology which included maintenance of computer software, had been outside the purview of 'business auxiliary service', especially under Section 65 and the term, 'goods' in the Finance Act, 2007 has included 'computer software' under section 65(105)(zzg). However, under the impugned circular the second respondent placed reliance on the judgment of the Supreme Court in Tata Consultancy Service v. State of Andhra Pradesh....
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.... is a frequent guest program conducted by M/s Hyatt Corporation. A guest staying at any of the Hyatt chain of hotels and satisfying minimum requirements can become a member of the Hyatt Gold Passport Program. This program is meant for building guest loyalty towards Hyatt chain of hotel and for establishing continuous relationship between the guests and the chain. The members of this program are provided exclusive services, benefits, promotions, awards etc. at the Hyatt hotels. The program also entitles members to earn bonus points on 'eligible charges' expended at the Hyatt hotels. These bonus points can, in turn, be redeemed by the members for availing services at any of the Hyatt hotels. On perusal of the party's explanation regarding the nature of the services as elaborated in the written reply to the SCN and definition of 'Business Auxiliary Services', I find that all such services are absolutely covered under the definition of 'business auxiliary service' and hold that all such charges made in foreign currency are liable to service tax. I do not find any force in the various other contentions of the party and the relied upon judgments are also not relevant to the present fac....
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....the guests while staying in their hotels, are in the nature of benefit/discounts provided to the guests. The said payments are not in the nature of consideration for any 'business auxiliary service' rendered by Hyatt Corporation. The participating Hyatt hotels are jointly promoting their business by organizing the said Hyatt Gold Passport Program and offering bonus points to guests availing facilities in their hotels. As the member/guest is allowed to redeem the bonus points in any of the Hyatt hotels around the world, the concerned hotel wherein the bonus points are earned is required to make contribution towards redemption of such bonus point. This settlement between the hotel where the bonus points are earned and the hotel where the bonus points are redeemed is facilitated by Hyatt Corporation. Learned Counsel for the Appellant, therefore, contended that the Commissioner was not justified in confirming the demand under this head and in support of this contention, learned Counsel placed reliance on a decision of the Tribunal in M/s Historic Resort Hotels Pvt. Ltd. vs Commissioner of Central Excise, Jaipur-II 2017-TIOL-3660-CESTAT-DEL. 59. The learned Authorized Representative of....
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....ent is made by the appellant. Thereafter, the appellant shared the expenditure with other group companies on proportionate basis. The Original Authority held that the appellant as well as the other group companies are independent legal entities. Merely because the group companies have shared the expenditure incurred by the appellant on proportionate basis with no profit, they cannot be excluded from service tax liability. He considered that the appellants did provide service of promotion sales, marketing and related activities of group companies. The Original Authority held that the amount paid by group companies to the appellant is a taxable consideration. We note that the Original Authority also recorded that these services were actually rendered by third parties to the appellant. Apparently, it would mean that the appellants received the service and acted as procurer of such service for or on behalf of the group companies. We find such inference is not factually as well as legally tenable. The appellant is not per se engaged in promoting sales or business of group companies. No evidence to that effect has been brought out. In fact, the arrangement is all group companies will ben....
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....n India, and (b) received by a person (hereinafter referred to as the recipient) who has his place of business, fixed establishment, permanent address or usual place of residence, in India, such service shall, for the purposes of this section, be the taxable service, and such taxable service shall be treated as if the recipient had himself provided the service in India, and accordingly all the provisions of this Chapter shall apply:" 68. The taxable service under the aforesaid Section 66A has to be treated as if the recipient had himself provided the service in India. The impugned order seeks to levy Service Tax upon the Appellant as a service recipient. There was a confusion regarding imposition of tax on reverse charge basis and the legal position was finally settled by the Bombay High Court in Indian National Shipping Owners Association vs Union of India 2009 (13) STR 235 (Bom). This decision was subsequently affirmed by the Supreme Court in Union of India vs Indian National Shipping Owners Association 2010 (17) STR J57 (SC). The Board had also issued instructions on 26 September, 2011. Taking into consideration all the aforesaid facts, a Division Bench of the Tribunal in N....
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....alties imposed are unwarranted. The penalties imposed under Section 76 and 78 in both appeals are set aside." 71. In Skipper Electricals Limited the Tribunal held : "5. However, the appellants had forcefully contended that the whole demand is hit by limitation in terms of Section 73 (1). In this connection, we have pursued the show cause notice, original order and the impugned order. The show cause notice and the Original Authority justified the demand for extended period only on the ground that the appellant did not add Business Auxiliary Service in their registration and did not file ST-3 return in respect of services received from outside India. On this basis, the suppression of fact was alleged. In fact, the impugned order did not discuss at all the justification for issuing demand for extended period. Admittedly, we find that the issue relating to service tax liability on the recipient of service was a subject matter of large number of litigations. The concept of reverse charge on import of service was new and was disputed. The legal position got clarified only with the decision of Hon'ble Bombay High Court in the case of Indian National Shipowners Association (supra). In s....
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.... 'transaction charge' from their guests to compensate them towards the charges which the party paid to the credit card companies. Similarly the party charged a small percentage as 'transaction fee' for currency conversions from the guests. The amount procured by the party for providing such activities/services is liable to Service Tax under the 'business auxiliary service'." 77. The impugned order has confirmed demand of Service Tax on conversion charges of currency received from hotel guests under 'business auxiliary services' as a service provider. The period is from 01 April, 2003 to 31 March, 2003. 78. Learned Counsel for the Appellant submitted that the currency conversion charges cannot be subjected to levy of Service Tax under the category of 'business auxiliary services'. These charges are received from the hotel guests for conversion of currency and service is rendered by the Appellant independently and not on behalf of anybody or in the capacity of an agent. The Appellant also does not even know the purpose for which such conversion is required by the customer. These charges, thus, cannot be said to be towards 'business auxiliary services' and thus the contention is tha....
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....rancaise De Delhi, and Yash Motors. 81. In this view of the matter, the Commissioner was not justified in confirming the demand under this head. SERIAL NO. 1 MISCELLANEOUS REVENUE - LIKE PHOTOCOPIES ETC. --- CONVENTION CENTRE SERVICE 82. The findings of the Commissioner on this issue are contained in paragraphs 22 and 22.2 of the order and are as follows : "I observe that the party has admitted that under the Business Centre Services they are giving rooms on rent for private meetings on which they are discharging their service tax liability under Mandap Keeper service. It has been alleged in the show cause notice that the other services viz. Secretarial service, photocopier, fax etc. are all ancillary to the Convention, services being provided by the party and are liable to be included in the gross value for the purpose of payment of service tax in terms of Section 67 of the Act. Thus the issue before me for deciding is as to whether the other services viz. Secretarial service, photocopier, fax etc. are all ancillary to the Convention services or not and whether the same is taxable under Section 65(105)(ze) of the Finance Act, 1994 for the purpose of levy of Service Tax. xx....