2014 (8) TMI 296

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..... Dewalwar, Addl. Commissioner PER : S.S.Kang Heard both sides. Common issue is involved, therefore the appeals are being taken up together. 2. The appellants challenge the present demand confirmed on the ground that the appellants provided Mandap Keeper service. 3. The contention of the appellants is that the appellants are running Hotel alongwith Banquets Hall and Conference Hall for social f .....

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..... ken into consideration 80% of the total charges towards room rent. The earlier order is not challenged by the Revenue, hence in view of the earlier order, 80% of the amount is to be considered towards room rent. 4. Revenue submitted that the appellants are giving Banquets Hall and Conference Hall for organizing functions and receiving a lumpsum amount. The appellants have not produced any evidenc .....

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..... ppellants were separately charging for rooms is also not on record. In the case laws relied upon by the appellants, we find that the assesses have recovered certain amounts in respect of renting of rooms. In the present case there is no such evidence produced by the appellant. 6. In respect of the earlier order passed by the adjudicating authority, the appellants produced certain evidence by way .....

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