2014 (8) TMI 296

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..... room rent. The appellants are charging consolidated amount for Banquets Hall and Conference Hall. If a Conference Hall or Banquets Hall is booked by service receiver, how many rooms he has taken on rent is not on record. Whether the rooms were given complimentary or the appellants were separately charging for rooms is also not on record. In previous order, appellants produced certain evidence by .....

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..... all or Conference Hall is booked, the appellants are also providing rooms on rent. Revenue confirmed the demand by taking into consideration the room rent for arriving at the assessable value for service tax as provider of Mandap Keeper service. The contention is that the charges which are in respect of renting rooms are not includible for arriving at the assessable value as provider of Mandap Kee .....

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..... room rent by way of producing bills etc. Hence the demand is sustainable. 5. We find that the appellants have heavily relied upon the earlier order of the Dy. Commissioner whereby 80% of the total amount has been considered towards room rent. The appellants also relied upon the decisions of the Tribunal (supra) wherein it has been held that room rent is not to be taken as consideration towards .....

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