9911796707
TMI Blog2004 (11) TMI 4X X X X Extracts X X X X X X X X Extracts X X X X ..... mittee of the Respondents are honorary workers and as such are unable to render these services to the hirers and Shri Saideep Caterers have approached them for rendering these services on certain terms and conditions mutually agreed and accepted. As per the terms and conditions, Shri Saideep Caterers shall have the exclusive right to render the services of catering and Decoration, at the rates mutually agreed and specifically mentioned in Schedule A attached to Agreements. The other term and condition is that the Contractor (Shri Saideep Caterers Decorators) have agreed to pay a total sum of Rs. 2,00,000 (Catering Agreement) and Rs. 1,75,000 (Decoration Agreement) as and by way of contribution to corpus to the Respondents. The Agreements fu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to be levied. Accordingly we set aside the impugned Order and allow the appeal filed by Revenue. - [Order per: V.K. Agrawal, Member (T)]. - The issue involved in this appeal, filed by Revenue, is whether the Service Tax and interest paid thereon is refundable to M/s. C.K.P. Mandal. 2. M/s. CKP Mandal work as Mandap Keeper. They entered into a contract with M/s. Shri Saideep Caterers Decorators (In short Saideep Caterers) for rendering the services of catering and decoration for food in the functions held in their Hall. The Saideep caterers in consideration give the donations to the Respondents. The Saideep caterers had paid Rs. 8,35,000/- to the Respondents as donations. The Department regarded this payment as the payment relatable to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and agreed upon; that thus the money received by the Respondents is nothing but a consideration covered by the Words in Sub clause (m) of Section 65(90) of the Finance Act, 1994 which defines the Taxable Service provided by the Mandap keeper; that the words used are "in any manner including the facilities provided to the client in relation to such use and also the services" and the money received from Saideep Caterers is covered by these words. He contended that the money received by the Respondents is not donation but consideration which is relatable to the service as Mandap Keeper and is liable to service tax. He relied upon the decision in the case of Tamil Nadu Kalyana Mandapam Association v. UOI, 2004 (167) E.L.T. 3 (S.C.) wherein the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... client nor provide any facility to the client in relation to these services. He referred to Notification No. 21/97-Service Tax, dated 26-6-1997 which exempts the Mandap Keeper from levy of Service Tax on providing facilities for catering; that their case is on a stronger footing as the Respondents do not provide any catering services to the clients. He also mentioned that the catering and decorating services had been provided by other contractor also. He finally mentioned that in any case taxable service only includes service rendered as a caterer and not as a decorator and the service said to be provided as "decorator" cannot be subjected to levy of Service Tax. 5.1 We have considered the submissions of both the sides. Taxable service with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ule "A" attached to Agreements. The other term and condition is that the Contractor (Shri Saideep Caterers Decorators) have agreed to pay a total sum of Rs. 2,00,000 (Catering Agreement) and Rs. 1,75,000 (Decoration Agreement) as and by way of contribution to corpus to the Respondents. The Agreements further contain the condition that the Respondents shall not let out their community hall to any such person who refuses to avail of the services of the Decorators and caterers as and when such services are required. It is thus apparent that the Respondents have entered into two exclusive agreements with Shri Saideep Caterers Decorators for providing the services of catering and decoration to the persons who hire their community hall for social ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
