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TMI Blog2019 (7) TMI 767X X X X Extracts X X X X X X X X Extracts X X X X ..... ant Shri P. Jujena, Authorised Representative for the respondent ORDER ANIL CHOUDHARY: Heard the parties. 2. The issue in this appeal is whether the advance received from a customer for booking of a room in a hotel, whether on the cancellation of the booking, the said amount or a portion forfeited by way of cancellation charges, whether the same amount to taxable receipt under Section 66 E( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich is defined as under:- "Following shall constitute the declared services viz.:- "agreeing to the obligation to refrain from an act, or to tolerate an act or a situation, or to do an act; and chargeable on full value and not on abated value". 4. Ld. Commissioner (Appeals) in confirming the demand under this head has observed that retention of such cancellation charges is not against the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the whole amount or part of it. Accordingly, I hold that the retention amount (on cancellation made) by the appellant does not undergo a change after receipt. Accordingly, I hold that no service tax is attracted under the provisions of Section 66 E(e) of the Finance Act. Accordingly, this ground is allowed in favour of the appellant. 6. So far as the second issue regarding service tax on food se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clared tariff. Also the similar clarification was issued by the Dy. Commissioner of Central Excise & Service Tax Division, Chandigarh vide his letter No.ST-20/STD/Misc./Sevottam/62/12 dated 13.08.2015, wherein clarifying the levy of service tax on food sold by way of Pick-up or Home Deliveries, it is clarified that service tax is liable, if there is an element of service involved, which is offered ..... X X X X Extracts X X X X X X X X Extracts X X X X
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