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TMI Blog2018 (4) TMI 1508X X X X Extracts X X X X X X X X Extracts X X X X ..... me up before the Tribunal in the case of Narmada Jackson Hotel vs. CCE, Bhopal [2016 (2) TMI 872 - CESTAT NEW DELHI], where it was held that the appellant’s claim that the entire charges relating to buffet dinner should be excluded from the assessing value in terms of N/N. 12/2003-ST is clearly not sustainable - demand upheld - appeal dismissed - decided against appellant-assessee. - S.T. 50424 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g up the appeal for final hearing on merits. In both the appeals, the issue is identical, hence, the appeals are being disposed of by this common order. 4. The appellants are engaged in the business of running hotel and providing mandap keeper services and also providing food and / or catering services separately for which separate bills were raised. For the food and beverage charges, no servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant alongwith the service of use of mandap is clearly covered under the scope of taxable service Charges for buffet dinner included not only the cost of food but also the related services like crockery and cutlery, table service, etc. Thus, appellant s claim that entire charges relating to buffet dinner should be excluded from the assessable value in terms of Notification No. 12/2003-ST not su ..... X X X X Extracts X X X X X X X X Extracts X X X X
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