9911796707
TMI Blog2014 (1) TMI 1370X X X X Extracts X X X X X X X X Extracts X X X X ..... ase, we find that the activity of giving hotel rooms to the customers, who might organize function in the hotel is an activity entirely different from the Mandap Keeper activity. The definition of Mandap Keeper nowhere covers the temporary occupation of hotel rooms for the purpose of boarding and temporary residence. It is not disputed that no function is held in the hotel room which is used for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Service Tax under that category. Participants of such convention normally book rooms for staying purpose. Revenue was of the view that the room rent as also charges for food provided to the participants were required to be included in the value of convention service for the purpose of Service Tax. Since appellants did not pay tax on such values, Revenue initiated proceedings for recovery of tax sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the said decision as under : After hearing both sides, we find that the Tribunal in the case of Merwara Estate v. CCE, 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, w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in the case of Mandap Keeper Service is equally applicable to convention service also stands covered by the earlier order of Commissioner (Appeals) as also by the Tribunal s decision in the case of Rambagh Palace Hotels Pvt. Ltd. So we are of the view that the appellant is eligible for unconditional stay. So we grant waiver of pre-deposit of dues arising from the impugned order for admission of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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