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TMI Blog2017 (9) TMI 1380X X X X Extracts X X X X X X X X Extracts X X X X ..... ent cannot be charged to service tax under the head of Mandap Keeper Service. Time limitation - Held that: - on the same fact earlier, some proceedings were initiated and matter was settled by the Tribunal. Thereafter on the same set of facts for the present proceeding show-cause notice was issued invoking the extended period - the demand for the extended period cannot be sustained on limitation also. Appeal allowed - decided in favor of appellant. - ST/87008/13 - A/89287/17/STB - Dated:- 28-8-2017 - Shri Ramesh Nair, Member (Judicial) And Shri Raju, Member (Technical) Shri Prasad Paranjape, Advocate for the appellant Shri M.K. Sarangi, ADC (AR) for the respondent ORDER Per : Ramesh Nair The issue involved ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Appellant submits that this explanation cannot create a charge of tax and the purpose of this explanation is only to clarify how to construe expression hotel when it provides Mandap Keeper service including catering. In no manner this explanation can be interpreted to mean that all the services, including accommodation service, provided by a hotel can be charged to service tax as Mandap Keeper service. E. On a bare perusal of the definition of Mandap as provided in Section 66 of the Finance Act, 1994 shows that Mandap means any immovable property let out for a consideration for organizing any official, social or business function . The rooms let out for short term stay cannot be said to be let out for organizing any official, soci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... its the demand on merits is not sustainable. Even assuming without admitting that any service tax is payable by the Appellant and without prejudice to above submissions, the Appellant prays for cum tax benefit, available abatement and cenvat credit. J. With respect to limitation, the Appellant submits that in the previous round of litigation, by the order dated 28.02.2004, the Deputy Commissioner specifically granted relief to the Appellant on limitation by setting aside the charge of wilful misstatement or suppression of facts. The Appellant submits that when in the case of the Appellant itself, the whole transaction and the manner of paying service tax was known to the Revenue and the Adjudicating Authority in the earlier round held ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... room service. Therefore, in the absence of such provision, the appellant is supposed to consider the total value which includes banquet, food, hotel, rooms etc. and thereafter 40% abatement on such amount service tax should have been paid. 4. We have carefully considered the submission of both sides. We find that prior to the period involved in this case, the appellant has been discharging service tax on part of the total value towards banquet, food, etc. considering it as value towards Mandap Keeper Service. It has been accepted by the department as the proceeding on this issue attained finality that the room rent is not chargeable to service tax under the head of Mandap Keeper Service. In the present proceedings, the revenue sought to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed. 5. From the above, particularly para 8, it can be seen that the bench has categorically given finding that the entire amount of room rent collected by the appellant cannot be taxed under Mandap Keeper Service. Categorically, the same question involved in the present case already stands decided in the appellant's own case in the aforesaid order. However, this Tribunal in various cases cited by the ld. Counsel held as under:- i) In the case of Rambagh Palace Hotels Pvt. Ltd. Vs. CCE - 2013 (31) STR 480 , the Tribunal held as under:- 4. After hearing both sides we find that the Tribunal in the case of Merwara Estates v. C.C.E., Jaipur reported in 2009 (16) S.T.R. 268 (Tri.-Del.) has held that renting of hotel rooms ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unal examined similar set of facts and held that such room charges for letting out the rooms in the hotel cannot be included in the Mandap Keeper Service for service tax liability. Reference can be made to the decision of the Tribunal in the case of Rambagh Palace Hotels Pvt. Ltd. Vs. Commissioner of Central Excise, Jaipur, 2013 (31) S.T.R 480 (Tri. - Del) = 2012-TIOL-673-CESTAT-DEL. The Tribunal observed as below: After hearing both sides we find that the Tribunal in the case of Merwara Estates V. C.C.E., Jaipur reported in 2009 (16) S.T.R. 268 (Tri. - Del.) = 2009-TIOL-871-CESTAT-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, per ..... X X X X Extracts X X X X X X X X Extracts X X X X
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