2020 (6) TMI 88

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..... ANJANI KUMAR, TECHNICAL MEMBER Appearance: Smt. VANI. H, Advocate For the Appellant Smt. C. V. Savitha, Superintendent (AR) For the Respondent   Per : P. ANJANI KUMAR Appellants are restaurant having banquet halls. Appellants sometimes charge only for the food served and do not charge any rentals for the banquet halls. Departmental audit disputed this and have advised the app....

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....peal No.119/2009 dt. 8.4.2009. 2. The crux of the argument of the department was that any prudent man can understand that without any function no person can stay in the hotel for the entire day and have mid-morning tea with biscuit, buffet lunch, evening tea with biscuit and dinner; though no separate rent was collected for the function hall, charges were recovered for use of LCD projector, lap....

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....The learned Authorized Representative has reiterated the same.   3. Having gone through the facts of the case and the rival contentions, we find that Revenue has proceeded on certain surmises and conjectures. The two major surmises were that with the usage of LCD display, etc., it is evident that the banquet halls were let out temporarily for a day and that the charges for the same are inb....