2017 (12) TMI 1743

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..... ities to its customers, who uses the mandap owned by the appellant - inclusion of value of food items into the convention services - HELD THAT:- The appellant had demonstrated the charges separately claimed for the mandap keeper service and for providing the catering service to the customers. Hence, the requirements of N/N.12/2003 have been duly complied with and accordingly, the service tax deman .....

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..... t is registered under the taxable category of "Mandap Keeper Service". Apart from providing such service, the appellant also provides catering facilities to its customers, who uses the mandap owned by the appellant. For catering service, the appellant charges separately from the customers. However, the Department included the value of food items into the convention services and accordingly, confir .....

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..... ce tax demand cannot be confirmed by clubbing the value of food items sold during the course of providing "mandap keeper service‟. Therefore, we are of the view that the appellant should be entitled for benefit of notification no.12/2003-ST.We find that this Tribunal in the appellant‟s own case vide Final Order No. 56060/2016 dated 23.12.2016 has allowed the benefit of notification no. .....

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