9911796707
TMI Blog2016 (2) TMI 872X X X X Extracts X X X X X X X X Extracts X X X X ..... gross value charged by the appellant - No infirmity in the impugned order - Decided against the appellant. - Appeal No. ST/1002/2009-CU[DB] - Final Order No.50239/2016 - Dated:- 4-2-2016 - G. RAGHURAM, PRESIDENT AND MR. R.K. SINGH, MEMBER (TECHNICAL) For the Petitioner : Dr. Hemant S. Modh, Advocate For the Respondent : Mr. M.R. Sharma, DR ORDER PER MR. R.K. SINGH : Appeal is filed against Order-in-Revision dated 15.09.2009 in terms of which service tax demand of ₹ 2,94,502/- was confirmed along with interest, and penalty under Section 76 of the Finance Act, 1994 was also imposed. 2. The facts of the case are as under:- The appellant was issued a Show Cause Notice dated 18.09.2006 demanding service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Transfer of Property Act, 1882 (4 of 1882) and includes any furniture, fixtures, light fittings and floor coverings therein let out for consideration for organizing any official, social or business function; 1[Explanation.For the purposes of this clause, social function includes marriage;] (67) Mandap keeper means a person who allows temporary occupation of a Mandap for consideration for organizing any official, social or business function; 2[Explanation.For the purposes of this clause, social function includes marriage;] The taxable service is defined under section 65 (105) (m) ibid which is also reproduced below for convenience:- taxable service means any service provided or to be provided to any person, by a mandap ke ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... included hall rent and buffet dinner charges it is entitled to the benefit of Notification No.12/2001-ST as amended by Notification No.8/2004-ST and the Commissioner has extended the said benefits and allowed abatement of 40% on the gross value charged by the appellant. The judgement in the case of Sky Gourmet (P) Ltd. Vs. CST (supra) cited by the appellant states that in the outdoor catering service the food supplied should be treated as sale of goods and therefore the same cannot be charged to the service tax. In the present case, the service involved is not outdoor catering service. Also the appellant was seeking deduction of the entire amount of buffet charges from the assessable value under Notification No.12/2003-ST instead of seeking ..... X X X X Extracts X X X X X X X X Extracts X X X X
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